https://www.heffron.com.au/news/megs-musings-feb-2024https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AM2026-02-26https://www.heffron.com.au/news/megs-musings-july-2023https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-02-26https://www.heffron.com.au/knowledge-centre/smsf-residency-ruleshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-05-12https://www.heffron.com.au/news/administration-obligations-when-super-death-benefits-are-paid-to-the-estatehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Administration_obligations-1.jpgAdministration_obligations-1Administration_obligations-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2023-12-12https://www.heffron.com.au/news/my-client-is-currently-in-receipt-of-a-transition-to-retirement-income-streamhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/fully-commting-2.jpgfully-commting-2fully-commting-2https://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2022-10-30https://www.heffron.com.au/knowledge-centre/when-things-change-in-an-smsfhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-04-24https://www.heffron.com.au/news/megs-musings-october-2021https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-17-22-AM.jpegmegsmusingblog-May-20-2022-04-51-17-22-AMmegsmusingblog-May-20-2022-04-51-17-22-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2023-12-12https://www.heffron.com.au/news/trustee-penalties-and-responsibilitieshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1168879679_1200-1.jpgistock-1168879679_1200-1istock-1168879679_1200-1https://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sean-Johnstone-WebP.webpSean-Johnstone-WebPSean-Johnstone-WebPhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)2023-12-12https://www.heffron.com.au/news/can-my-clients-trading-entity-be-the-trustee-of-their-smsfhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZGRpbmctYmFjay1scmJhLWJhbGFuY2UtdG8tdG90YWwtc3VwZXItYmFsYW5jZS5qcGc=.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZGRpbmctYmFjay1scmJhLWJhbGFuY2UtdG8tdG90YWwtc3VwZXItYmFsYW5jZS5qcGc=aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZGRpbmctYmFjay1scmJhLWJhbGFuY2UtdG8tdG90YWwtc3VwZXItYmFsYW5jZS5qcGc=https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LR2024-05-30https://www.heffron.com.au/news/megs-musings-budget-wishlisthttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-57-08-43-AM.jpegmegsmusingblog-May-20-2022-04-57-08-43-AMmegsmusingblog-May-20-2022-04-57-08-43-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2022-10-27https://www.heffron.com.au/news/legacy-pensions-another-piece-of-the-puzzlehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2026-02-26https://www.heffron.com.au/news/smsf-trustees-and-death-5-top-misunderstandingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/bring-forward-rules-when-caps-are-changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-04-28https://www.heffron.com.au/knowledge-centre/naming-your-fundhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-07-08https://www.heffron.com.au/news/podcast-how-to-maintain-productivity-during-covid-19https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.pngwhatsinaname-1200x630px-1whatsinaname-1200x630px-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpgandrewhamilton-1andrewhamilton-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Covid-19_and_Super-1.jpgCovid-19_and_Super-1Covid-19_and_Super-1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/retirement-in-a-Covid-19-world-1.jpgretirement-in-a-Covid-19-world-1retirement-in-a-Covid-19-world-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpgHeffron_podcast-3Heffron_podcast-3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Does-the-market-downturn-allow-to-resume-personal-contributions-1.jpgDoes-the-market-downturn-allow-to-resume-personal-contributions-1Does-the-market-downturn-allow-to-resume-personal-contributions-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Retirement-in-a-Covid-19-world-Part-2-1.jpgRetirement-in-a-Covid-19-world-Part-2-1Retirement-in-a-Covid-19-world-Part-2-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-code-of-conduct-1.jpgrent-relief-code-of-conduct-1rent-relief-code-of-conduct-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/couple-computer-1.jpgcouple-computer-1couple-computer-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/early-release-of-your-super-1.jpgearly-release-of-your-super-1early-release-of-your-super-12022-10-30https://www.heffron.com.au/news/3-reasons-to-watch-labors-new-super-tax-even-if-you-dont-have-3mhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webpBlog - Div 296 impact on TSBBlog - Div 296 impact on TSBhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpDivision 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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.webpDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpDivision 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webpBlog Images - Div 296 and defined benefitsBlog Images - Div 296 and defined benefits2026-02-27https://www.heffron.com.au/news/labor-to-reduce-tax-concessions-for-super-balances-above-3mhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpLabor to reduce tax concessions for super balances above $3m - Blog Images 1200x628px (12)Labor to reduce tax concessions for super balances above $3m - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2026-02-26https://www.heffron.com.au/news/family-law-payment-splits-of-a-retirement-phase-pension-account-reporting-for-transfer-balance-cap-purposeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Legal%20Generic.jpgLegal GenericLegal Generichttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32022-10-30https://www.heffron.com.au/knowledge-centre/smsf-trustee-responsibilitieshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Knowledge%20Centre/iStock-1495829139.jpgiStock-1495829139iStock-1495829139https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-19https://www.heffron.com.au/news/my-client-has-excess-concessional-contributions-and-their-total-super-balance-exceeds-usd1-6m-what-happens-nowhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/excess-concessional-contributions-1.jpgexcess-concessional-contributions-1excess-concessional-contributions-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2023-12-12https://www.heffron.com.au/news/megs-musings-march-2021https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-13-00-AM.jpegmegsmusingblog-May-20-2022-04-55-13-00-AMmegsmusingblog-May-20-2022-04-55-13-00-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2023-09-18https://www.heffron.com.au/news/contribution-caps-to-change-from-1-july-2024https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2026-02-26https://www.heffron.com.au/news/five-smsf-pension-tricks-you-shouldnt-misshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/perils-of-vendor-finance-for-non-geared-entitieshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Perils-of-vendor-finance-for-non-geared-entities-1.jpgPerils-of-vendor-finance-for-non-geared-entities-1Perils-of-vendor-finance-for-non-geared-entities-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2023-12-12https://www.heffron.com.au/news/super-companion-updates-june-2024https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2025-02-04https://www.heffron.com.au/news/product-update-super-companion-december-2023https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-color2024-03-14https://www.heffron.com.au/news/retiring-before-preservation-agehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpgcan-retire-2000x1200px(1)-1can-retire-2000x1200px(1)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpgbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.pngwebsite-image---man-with-money-1200x628-1website-image---man-with-money-1200x628-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9pbnN1cmFuY2UtY292ZXIuanBn.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9pbnN1cmFuY2UtY292ZXIuanBnaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9pbnN1cmFuY2UtY292ZXIuanBnhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webpBlog Images - when is retirment really retirementBlog Images - when is retirment really retirementhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpgsegregation-of-assets-blog-1segregation-of-assets-blog-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpgbudgetbites_tiles_01-blogpost-4budgetbites_tiles_01-blogpost-4https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webpHas your client really retired - Blog Images 1200x628px (17)Has your client really retired - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpggrey-area-super-balance-image-1grey-area-super-balance-image-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpgpbpi-tool---istock-1189531470-1pbpi-tool---istock-1189531470-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpgwhen-SMSFs-stop-being-appropriate-1when-SMSFs-stop-being-appropriate-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2022-10-30https://www.heffron.com.au/news/lodging-returns-for-newly-established-smsfshttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Lodging-returns-for-newly-established-SMSFs-1.jpgLodging-returns-for-newly-established-SMSFs-1Lodging-returns-for-newly-established-SMSFs-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2023-12-12https://www.heffron.com.au/education-and-support/professionals/documents/requesthttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/heffron_awards-2020_li.jpgheffron_awards-2020_liheffron_awards-2020_lihttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background main2026-05-27https://www.heffron.com.au/news/dealing-with-reserves-that-cant-be-allocated-cap-freehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpDealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-02-26https://www.heffron.com.au/news/megs-musings-mayhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2023-11-05https://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-julyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/special-issues-1200-x-628.jpgspecial-issues-1200-x-628special-issues-1200-x-628https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2023-07-17https://www.heffron.com.au/news/megs-musings-sept-2022https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2026-02-26https://www.heffron.com.au/knowledge-centre/who-can-set-up-an-smsf-togetherhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-18https://www.heffron.com.au/news/whats-in-a-namehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpgMergerMergerhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpgandrewhamilton-1andrewhamilton-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.pngwhatsinaname-1200x630px-1whatsinaname-1200x630px-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpgsmsf-administrator-of-the-year-2019-1smsf-administrator-of-the-year-2019-1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpegmegsmusingblog-May-20-2022-04-56-56-62-AMmegsmusingblog-May-20-2022-04-56-56-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpgHeffron_podcast-3Heffron_podcast-3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpgpermanent-records-1200pxpermanent-records-1200pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1.jpgnew-bring-forward-rules-from-july-1new-bring-forward-rules-from-july-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2023-12-12https://www.heffron.com.au/news/a-new-financial-year-checklist-for-smsfshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webpSuperannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-07-24https://www.heffron.com.au/news/smsfs-investing-in-unlisted-companieshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px-1.jpgsmsfs-investing-in-unlisted-companies-blog-2000x1200px-1smsfs-investing-in-unlisted-companies-blog-2000x1200px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32024-03-14https://www.heffron.com.au/news/ask-an-expert-superstream-and-smsfshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1170740969-cropped-1.jpgistock-1170740969-cropped-1istock-1170740969-cropped-1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/5-make-or-break-questions-for-people-with-3m-in-superhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/AFR%20blog.pngAFR blogAFR bloghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webpBlog Images - New Years Resolutions newBlog Images - New Years Resolutions newhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/AFR%20blog%202%20v2.pngAFR blog 2 v2AFR blog 2 v2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/megs-musings-september-2021https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-11-69-AM.jpegmegsmusingblog-May-20-2022-04-51-11-69-AMmegsmusingblog-May-20-2022-04-51-11-69-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2023-12-12https://www.heffron.com.au/news/sharing-super-with-your-spousehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2023-12-12https://www.heffron.com.au/news/contributing-beyond-age-65-halfway-therehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Contributing-beyond-age-65-halfway-there-1.jpgContributing-beyond-age-65-halfway-there-1Contributing-beyond-age-65-halfway-there-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2024-03-15https://www.heffron.com.au/news/smsf-insurance-policies-when-the-policy-owner-is-incorrecthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSF insurance policies – when the policy owner is incorrect - Blog Images 1200x628px (25)SMSF insurance policies – when the policy owner is incorrect - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-02-26https://www.heffron.com.au/news/budget-silence-where-are-we-now-with-legacy-pensionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpBudget silence where are we now with legacy pensions - webp file - Budget Socials (1200 × 628px) (1)Budget silence where are we now with legacy pensions - webp file - Budget Socials (1200 × 628px) (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-02-26https://www.heffron.com.au/news/can-i-sell-my-property-to-my-smsfhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-02-26https://www.heffron.com.au/news/pensioners-stuck-in-legacy-products-its-time-to-set-them-freehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/complying-income-stream-1200px-x-630px-1.pngcomplying-income-stream-1200px-x-630px-1complying-income-stream-1200px-x-630px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12024-03-14https://www.heffron.com.au/news/megs-musings-sept-2023https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-02-26https://www.heffron.com.au/news/pension-funds-and-asset-valuationshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20funds%20and%20asset%20valuations%20-%20Blog%20Images%201200x628px%20(26).webpPension funds and asset valuations - Blog Images 1200x628px (26)Pension funds and asset valuations - Blog Images 1200x628px (26)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/big-changes-for-funds-allocating-reserveshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-02-26https://www.heffron.com.au/news/is-super-still-worthwhilehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpgbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2022-10-30https://www.heffron.com.au/news/election-special-the-key-differences-in-policies-when-it-comes-to-retirement-savingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpgMartinHeffron_LRMartinHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)2022-10-30https://www.heffron.com.au/news/super-thresholds-for-2019-20-financial-yearhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20images%202000x1200px%20(1).pngBlog images 2000x1200px (1)Blog images 2000x1200px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22022-10-30https://www.heffron.com.au/email-disclaimerhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2025-11-14https://www.heffron.com.au/news/budget-2025-26https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webpFederal Budget 2025-26 v2 - Blog Images 1200x628px (26)Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/can-my-clients-smsf-buy-unlisted-shares-that-she-personally-ownshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpgSue-Bhattacharjee-LRSue-Bhattacharjee-LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-02-26https://www.heffron.com.au/news/independence-mattershttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpgsmsfs-investing-in-unlisted-companies-blog-2000x1200pxsmsfs-investing-in-unlisted-companies-blog-2000x1200pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.pngcritical-pension-fund-docs-blogcritical-pension-fund-docs-bloghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpgistock-1152955531istock-1152955531https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.pnggrandfathering-pension---1200x630pxgrandfathering-pension---1200x630pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpgSG_amnestySG_amnesty2022-10-30https://www.heffron.com.au/news/product-update-super-companion-november-2023https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2024-03-15https://www.heffron.com.au/news/adviser-fees-gsthttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20images%20-%20Adviser%20fees%20and%20GST.webpBlog images - Adviser fees and GSTBlog images - Adviser fees and GSThttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/services/document-services/fund-managementhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background main2026-05-27https://www.heffron.com.au/news/whats-changing-for-super-contribution-caps-and-bring-forward-thresholds-from-1-july-2026https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2026-04-07https://www.heffron.com.au/news/how-to-handle-unusual-assets-in-your-smsfhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9iaXRjb2luLWNyeXB0by5qcGc=.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9iaXRjb2luLWNyeXB0by5qcGc=aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9iaXRjb2luLWNyeXB0by5qcGc=https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-30https://www.heffron.com.au/what-is-a-self-managed-super-fund-smsfhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/Graphics/2.png22https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/1%20Thinking%20of%20starting.webp1 Thinking of starting1 Thinking of startinghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/2%20How%20to%20set%20up.webp2 How to set up2 How to set uphttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/Graphics/1.png11https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/Graphics/How-SMSFs-work-Animation-sm-v3.gifHow-SMSFs-work-Animation-sm-v3How-SMSFs-work-Animation-sm-v3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/Graphics/3.png33https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/3%20Manage%20your%20smsf.webp3 Manage your smsf3 Manage your smsf2026-07-21https://www.heffron.com.au/news/should-i-wait-until-i-start-my-pension-before-i-sell-assets-in-my-smsfhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Selling%20assets%20before%20starting%20pensions.jpgSelling assets before starting pensionsSelling assets before starting pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2024-03-14https://www.heffron.com.au/news/megs-musings-february-2026https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2026-04-28https://www.heffron.com.au/news/what-is-a-recontribution-strategy-and-why-do-people-talk-about-themhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/recontribution.jpgrecontributionrecontributionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2023-12-12https://www.heffron.com.au/news/happy-anniversary-leigh-mansellhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/DSC_3160_Leigh.jpgDSC_3160_LeighDSC_3160_Leighhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2022-10-31https://www.heffron.com.au/news/what-contributions-can-i-make-in-2526https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/fund-administration/advisers/transitionhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/Transition%20images/Heffron-Transition-Process-Advisers-LA-09-24-01.jpgHeffron-Transition-Process-Advisers-LA-09-24-01Heffron-Transition-Process-Advisers-LA-09-24-01https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Lisa-2000x600.jpgHeffron-Admin-CRM-LR-Lisa-2000x600Heffron-Admin-CRM-LR-Lisa-2000x600https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-05-27https://www.heffron.com.au/news/whats-the-point-of-transition-to-retirement-income-streams-post-1-july-2017https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Limited-solution-market-linked-pension-commutation-problem.jpgLimited-solution-market-linked-pension-commutation-problemLimited-solution-market-linked-pension-commutation-problemhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32022-10-30https://www.heffron.com.au/news/megs-musings-june-2025https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-01-09https://www.heffron.com.au/education-and-support/trustees/documents/requesthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/heffron_awards-2020_li.jpgheffron_awards-2020_liheffron_awards-2020_lihttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background main2025-04-15https://www.heffron.com.au/news/accessing-super-earlyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-04-28https://www.heffron.com.au/knowledge-centre/glossary-of-termshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LR2026-06-03https://www.heffron.com.au/martin-heffron-in-memoryhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/Martin%20Heffron.jpgMartin HeffronMartin Heffron2023-12-12https://www.heffron.com.au/news/my-trustee-has-lost-capacity-now-whathttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22026-02-26https://www.heffron.com.au/services/administration/administration-for-trusteeshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/cross.pngcrosscrosshttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-05-27https://www.heffron.com.au/knowledge-centre/why-does-a-fund-need-an-investment-strategyhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://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-lawhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lease-smsf-property-back-to-my-business-1.jpglease-smsf-property-back-to-my-business-1lease-smsf-property-back-to-my-business-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2024-03-15https://www.heffron.com.au/news/another-year-doing-my-smsf-accounts-free-as-the-ato-kicks-nale-can-down-the-roadhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/ato-kicks-nale-1.jpgato-kicks-nale-1ato-kicks-nale-1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2023-12-12https://www.heffron.com.au/news/how-quickly-do-death-benefits-need-to-be-paidhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)2022-10-31https://www.heffron.com.au/news/limited-solution-to-market-linked-pension-commutation-problemhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Limited-solution-market-linked-pension-commutation-problem-1.jpgLimited-solution-market-linked-pension-commutation-problem-1Limited-solution-market-linked-pension-commutation-problem-1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)2022-10-30https://www.heffron.com.au/news/nale-2023-where-to-nowhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Federal%20Budget%202023.webpBlog - Federal Budget 2023Blog - Federal Budget 2023https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-02-26https://www.heffron.com.au/news/new-thresholds-for-commonwealth-seniors-health-cardhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpNew thresholds for Commonwealth Seniors’ Health Card a gamechanger - Blog Images 1200x628px (15)New thresholds for Commonwealth Seniors’ Health Card a gamechanger - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)2026-02-26https://www.heffron.com.au/news/market-linked-pensions-paygs-untaxed-offsethttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zZWdyZWdhdGluZy1pbi1zbXNmLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zZWdyZWdhdGluZy1pbi1zbXNmLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zZWdyZWdhdGluZy1pbi1zbXNmLmpwZw==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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)2022-10-30https://www.heffron.com.au/news/megs-musings-nov-2024https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/news/contribution-reserving-strategy-2018-19https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/contribution-reserving-strategy-2018-2019-1.jpgcontribution-reserving-strategy-2018-2019-1contribution-reserving-strategy-2018-2019-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2023-12-12https://www.heffron.com.au/news/7-tips-to-avoid-contribution-problemshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/7-tips-website-2000-x-12000-1.jpg7-tips-website-2000-x-12000-17-tips-website-2000-x-12000-1https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2022-10-27https://www.heffron.com.au/knowledge-centre/smsf-costshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/news/winding-up-market-linked-pensions-tax-component-tipshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWinding up market linked pensions – tax component tips v2 - Blog Images 1200x628px (22)Winding up market linked pensions – tax component tips v2 - Blog Images 1200x628px (22)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2026-02-26https://www.heffron.com.au/news/megs-musings-mar-2024https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22026-02-26https://www.heffron.com.au/news/could-children-in-the-fund-help-beat-the-alp-proposal-to-remove-franking-credit-refundshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1207928440_1200px.jpgistock-1207928440_1200pxistock-1207928440_1200pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2022-10-30https://www.heffron.com.au/knowledge-centre/shared-investing-in-an-smsfhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/news/bt-partners-with-heffron-to-meet-smsf-demand-heffronhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/BT/BT%20Logo%20Author.webpBT Logo AuthorBT Logo Authorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-03-16https://www.heffron.com.au/news/megs-musings-february-2021https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-33-58-AM.jpegmegsmusingblog-May-20-2022-04-55-33-58-AMmegsmusingblog-May-20-2022-04-55-33-58-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2022-10-27https://www.heffron.com.auhttps://www.heffron.com.au/hubfs/Videos/Heffron%20Teach%20Support%20Do%20Long%2008-22.mp4/medium.jpgHeffron helps SMSF Professionals and TrusteesWe teach you, we support you, and we do it for you.https://www.heffron.com.au/hubfs/Videos/Heffron%20Teach%20Support%20Do%20Long%2008-22.mp4140nonoSMSF AdministrationSMSF ComplianceSMSF ProfessionalsHeffron SMSFSMSF Educationhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Heffron-Services-Fund-Admin-110px.pngHeffron-Services-Fund-Admin-110pxHeffron-Services-Fund-Admin-110pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Heffron-Services-Act-Certs-110px.pngHeffron-Services-Act-Certs-110pxHeffron-Services-Act-Certs-110pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Heffron-Services-Education-Support-110px.pngHeffron-Services-Education-Support-110pxHeffron-Services-Education-Support-110pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/Website%20-%20Awards%20-%201258%20x%20721px.webpWebsite - Awards - 1258 x 721pxWebsite - Awards - 1258 x 721pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Home%20Banner.jpgHome BannerHome Bannerhttps://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Events/smsfassociation-educator.webpsmsfassociation-educatorsmsfassociation-educatorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-06-11https://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-storyhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owning-property-via-lrba.jpgsmsf-owning-property-via-lrbasmsf-owning-property-via-lrbahttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2022-10-30https://www.heffron.com.au/news/megs-musings-august-2025https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-02-26https://www.heffron.com.au/news/can-a-child-claim-a-tax-deduction-for-a-personal-super-contributionhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-a-child-claim-1.jpgcan-a-child-claim-1can-a-child-claim-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AM2025-02-19https://www.heffron.com.au/news/when-can/should-smsf-trustees-charge-fees-for-their-workhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen canshould SMSF trustees charge fees for their work v2 - Blog Images 1200x628px (7)When canshould SMSF trustees charge fees for their work v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)2026-02-26https://www.heffron.com.au/news/smsf-pensions-ecpi-navigating-the-post-death-ruleshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12026-04-07https://www.heffron.com.au/services/document-services/dealing-with-deathhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background main2026-05-27https://www.heffron.com.au/news/smsf-lrba-ban-residential-propertyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-07-06https://www.heffron.com.au/news/may-federal-budget-measures-new-bill-introducedhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/may-fed-budget_2400px-1.jpgmay-fed-budget_2400px-1may-fed-budget_2400px-1https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2022-10-26https://www.heffron.com.au/news/megs-musings-februaryhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musings2023-11-05https://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-fhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owning-property-via-lrba-1.jpgsmsf-owning-property-via-lrba-1smsf-owning-property-via-lrba-1https://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2023-12-12https://www.heffron.com.au/news/megs-musings-july-2022https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/DSC_3160_Andrea.jpgDSC_3160_AndreaDSC_3160_Andreahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musings2023-12-12https://www.heffron.com.au/news/megs-musings-apr-2023https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2026-02-26https://www.heffron.com.au/news/making-the-most-of-an-smsfs-flexibility-with-pension-paymentshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpgpbpi-tool---istock-1189531470-1pbpi-tool---istock-1189531470-1https://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)2026-06-08https://www.heffron.com.au/news/i-have-never-worked-can-i-access-my-superannuationhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpggrey-area-super-balance-image-1grey-area-super-balance-image-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpgcan-retire-2000x1200px(1)-1can-retire-2000x1200px(1)-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpgbudgetbites_tiles_01-blogpost-4budgetbites_tiles_01-blogpost-4https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webpBlog Images - when is retirment really retirementBlog Images - when is retirment really retirementhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.pngwebsite-image---man-with-money-1200x628-1website-image---man-with-money-1200x628-1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpgbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpgpbpi-tool---istock-1189531470-1pbpi-tool---istock-1189531470-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpgsegregation-of-assets-blog-1segregation-of-assets-blog-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpgwhen-SMSFs-stop-being-appropriate-1when-SMSFs-stop-being-appropriate-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webpHas your client really retired - Blog Images 1200x628px (17)Has your client really retired - Blog Images 1200x628px (17)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-30https://www.heffron.com.au/knowledge-centre/notice-of-intent-to-claim-a-tax-deductionhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/Fun%20Fact.pngFun FactFun Facthttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-18https://www.heffron.com.au/news/downsizer-contributions-and-first-home-saver-superannuation-scheme-fhsss-passedhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owning-property-via-lrba.jpgsmsf-owning-property-via-lrbasmsf-owning-property-via-lrbahttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)2022-10-31https://www.heffron.com.au/news/smsf-20-years-of-growth-and-innovationhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpgMartinHeffron_LRMartinHeffron_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-12-12https://www.heffron.com.au/news/new-rules-for-excess-concessional-contributionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-rules-for-people-who-put-too-much-into-super-1200x628px-(1)-1.jpgnew-rules-for-people-who-put-too-much-into-super-1200x628px-(1)-1new-rules-for-people-who-put-too-much-into-super-1200x628px-(1)-1https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2024-03-14https://www.heffron.com.au/news/transitional-cgt-reliefhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Transitional-CGT-Relief-1.jpgTransitional-CGT-Relief-1Transitional-CGT-Relief-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2023-12-12https://www.heffron.com.au/news/natural-disasters-loss-of-smsf-documentshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/loss-of-smsf-documents-1.jpgloss-of-smsf-documents-1loss-of-smsf-documents-1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)2022-10-30https://www.heffron.com.au/news/government-reaffirms-commitment-to-ensure-lrbas-arent-used-to-circumvent-contribution-capshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpglrba-terms-and-conditions---bloglrba-terms-and-conditions---bloghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Illegal-Early-Access-of-super-1.jpgIllegal-Early-Access-of-super-1Illegal-Early-Access-of-super-1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/leg-pens-jan-22.jpgleg-pens-jan-22leg-pens-jan-22https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Covid-19_and_Super-1.jpgCovid-19_and_Super-1Covid-19_and_Super-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webpBlog Images - LRBA set up costsBlog Images - LRBA set up costshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Setting%20up%20a%20members%20TSB%20for%20success.jpgSetting up a members TSB for successSetting up a members TSB for successhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment.jpgparlimentparlimenthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owning-property-via-lrba-1.jpgsmsf-owning-property-via-lrba-1smsf-owning-property-via-lrba-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=2022-10-31https://www.heffron.com.au/news/megs-musings-jul-2024https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20and%20related-party%20tenants%20what%20trustees%20should%20do%20when%20rent%20is%20lateBlog%20Images%201200x628px%20(5).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-02-26https://www.heffron.com.au/news/my-client-has-been-offered-shares-in-his-employers-company-as-part-of-an-employee-share-schemehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes.jpgSMS_alerts_to_SMSF_changesSMS_alerts_to_SMSF_changeshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2022-10-30https://www.heffron.com.au/news/smsfs-and-reserves-new-guidance-from-the-atohttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpgSG_amnestySG_amnestyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webpBlog - Latest on NALEBlog - Latest on NALEhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webpBlog Images - LRBA set up costsBlog Images - LRBA set up costshttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)2022-10-30https://www.heffron.com.au/news/megs-musings-september-2025https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AM2026-02-26https://www.heffron.com.au/news/in-house-assets-and-30-junehttps://www.heffron.com.au/hubfs/iStock-1073416058.jpgiStock-1073416058iStock-1073416058https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2025-04-22https://www.heffron.com.au/news/three-changes-smsfs-needhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-02-37-AM.jpegmegsmusingblog-May-20-2022-04-56-02-37-AMmegsmusingblog-May-20-2022-04-56-02-37-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2022-10-27https://www.heffron.com.au/news/what-to-do-now-beat-3m-super-caphttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpDivision 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/news/christmas-giving-and-smsfshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webpBlog Images - New Years Resolutions newBlog Images - New Years Resolutions newhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/smsf-administrator-of-the-year-2019https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpgMergerMergerhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpgHeffron_podcast-3Heffron_podcast-3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpgpermanent-records-1200pxpermanent-records-1200pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.pngwhatsinaname-1200x630px-1whatsinaname-1200x630px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpegmegsmusingblog-May-20-2022-04-56-56-62-AMmegsmusingblog-May-20-2022-04-56-56-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpgsmsf-administrator-of-the-year-2019-1smsf-administrator-of-the-year-2019-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1.jpgnew-bring-forward-rules-from-july-1new-bring-forward-rules-from-july-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpgandrewhamilton-1andrewhamilton-1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2022-10-30https://www.heffron.com.au/news/7-steps-to-take-before-applying-for-early-super-releasehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/early-release-of-your-super-1.jpgearly-release-of-your-super-1early-release-of-your-super-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2024-03-15https://www.heffron.com.au/news/costs-of-educating-smsf-trusteeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/costs-of-educating-smsf-trustees-1.jpgcosts-of-educating-smsf-trustees-1costs-of-educating-smsf-trustees-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AM2023-12-12https://www.heffron.com.au/news/why-the-angst-about-investment-strategieshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Why%20the%20angst%20about%20investment%20strategies.jpgWhy the angst about investment strategiesWhy the angst about investment strategieshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2022-10-31https://www.heffron.com.au/news/plunging-super-values-dont-mean-you-can-top-uphttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Plunging-super-values-1.jpgPlunging-super-values-1Plunging-super-values-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2023-12-12https://www.heffron.com.au/news/my-client-has-a-corporate-trustee-for-their-smsfhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)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).webpMy client has a corporate trustee for their SMSF. Who can own the shares in the company - Blog Images 1200x628px (27)My client has a corporate trustee for their SMSF. Who can own the shares in the company - Blog Images 1200x628px (27)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)2026-02-26https://www.heffron.com.au/news/what-happens-if-an-smsf-member-dies-without-a-bdbnhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat happens if an SMSF member dies without a binding death benefit nomination - Blog Images 1200x628px (28)What happens if an SMSF member dies without a binding death benefit nomination - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22026-02-26https://www.heffron.com.au/news/should-i-wait-until-july-to-start-my-pensionhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpShould I wait until July to start my pension - Blog Images 1200x628px (10)Should I wait until July to start my pension - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2026-02-26https://www.heffron.com.au/news/the-ato-and-audit-independencehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/office-desk-image-1200x630px-1.pngoffice-desk-image-1200x630px-1office-desk-image-1200x630px-12023-12-12https://www.heffron.com.au/news/megs-musings-november-2021https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-45-52-AM.jpegmegsmusingblog-May-20-2022-04-51-45-52-AMmegsmusingblog-May-20-2022-04-51-45-52-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32024-03-15https://www.heffron.com.au/news/adding-my-adult-children-as-members-of-my-smsf-what-are-the-pros-and-conshttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/three-tips.jpgthree-tipsthree-tipshttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2022-10-30https://www.heffron.com.au/news/ato-guidance-on-timing-of-contributions-to-the-governments-clearing-househttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/timing_contributions_Governments_clearing_house-1.jpgtiming_contributions_Governments_clearing_house-1timing_contributions_Governments_clearing_house-1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/super-companion-updates-apr-2024https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2025-02-04https://www.heffron.com.au/knowledge-centre/what-does-smsf-administrator-dohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/education-and-support/professionals/technical-support/overviewhttps://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp4/medium.jpgHeffron Technical and EducationHeffron Tech Ed Update 09-21https://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp491nonohttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sheldon-Marlowe-185px.pngSheldon-Marlowe-185pxSheldon-Marlowe-185pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Technical-Support-Overview-1600x600.jpgTechnical-Support-Overview-1600x600Technical-Support-Overview-1600x600https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2025-08-05https://www.heffron.com.au/news/non-concessional-contributions-2026-27-capshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)2026-07-08https://www.heffron.com.au/news/audit-management-lettershttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Audit%20Management%20Letters%20-%20Blog%20Images%201200x628px%20(29).webpAudit Management Letters - Blog Images 1200x628px (29)Audit Management Letters - Blog Images 1200x628px (29)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)2026-02-26https://www.heffron.com.au/news/tbar-deadlines-for-smsfs-the-final-verdicthttps://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy8xMDAtcGVyY2VudC1wZW5zaW9uLWZ1bmQtd2l0aC1jb250cmlidXRpb25zLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy8xMDAtcGVyY2VudC1wZW5zaW9uLWZ1bmQtd2l0aC1jb250cmlidXRpb25zLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy8xMDAtcGVyY2VudC1wZW5zaW9uLWZ1bmQtd2l0aC1jb250cmlidXRpb25zLmpwZw==https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)2023-02-03https://www.heffron.com.au/news/smsfs-private-company-shareshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20private%20company%20shares%20-%20Blog%20Images%201200x628px%20(8).webpSMSFs & private company shares - Blog Images 1200x628px (8)SMSFs & private company shares - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22026-02-26https://www.heffron.com.au/news/division-296-changes-at-lasthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-04-28https://www.heffron.com.au/news/lrba-terms-and-conditionshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpglrba-terms-and-conditions---bloglrba-terms-and-conditions---bloghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22023-12-12https://www.heffron.com.au/news/non-arms-length-expenses-nalehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-997374096_nale_1200px-1.jpgistock-997374096_nale_1200px-1istock-997374096_nale_1200px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2023-12-12https://www.heffron.com.au/news/year-end-timing-of-contributionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Year-End-Timing-Contributions-1.jpgYear-End-Timing-Contributions-1Year-End-Timing-Contributions-1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2022-10-30https://www.heffron.com.au/news/should-i-start-a-pension-before-1-july-21https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pension-blog-1250326677_1200px-1.jpgpension-blog-1250326677_1200px-1pension-blog-1250326677_1200px-1https://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22024-03-15https://www.heffron.com.au/news/budget-miscellaneous-amendments-changes-already-legislatedhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment.jpgparlimentparlimenthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)2022-10-30https://www.heffron.com.au/news/division-293-tax-release-authoritieshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-06-16https://www.heffron.com.au/news/how-is-a-non-reversionary-pension-dealt-with-on-deathhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpgblog-images-1200x628px-1654140451blog-images-1200x628px-1654140451https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)2024-03-14https://www.heffron.com.au/knowledge-centre/investing-in-collectableshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-18https://www.heffron.com.au/news/megs-musings-may-2022https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog.jpegmegsmusingblogmegsmusingbloghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2023-12-12https://www.heffron.com.au/news/new-and-interesting-scenarios-where-an-actuarial-certificate-is-required-for-ecpihttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/directing-a-super-benefit-to-someone-else.pngdirecting-a-super-benefit-to-someone-elsedirecting-a-super-benefit-to-someone-elsehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12022-10-31https://www.heffron.com.au/news/my-parents-have-an-smsf-what-do-i-need-to-knowhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)2026-02-26https://www.heffron.com.au/knowledge-centre/facts-and-figureshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-07-08https://www.heffron.com.au/news/does-the-market-downturn-allow-me-to-resume-personal-contributionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Does-the-market-downturn-allow-to-resume-personal-contributions-1.jpgDoes-the-market-downturn-allow-to-resume-personal-contributions-1Does-the-market-downturn-allow-to-resume-personal-contributions-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2024-03-15https://www.heffron.com.au/news/three-lesser-known-benefits-of-an-smsfhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1187319810_lr-1.jpgistock-1187319810_lr-1istock-1187319810_lr-1https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)2024-03-15https://www.heffron.com.au/news/megs-musings-decemberhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpegmegsmusingblog-May-20-2022-04-56-56-62-AMmegsmusingblog-May-20-2022-04-56-56-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32023-11-05https://www.heffron.com.au/news/federal-election-2019-where-are-we-nowhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpgparliment-1parliment-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2022-10-30https://www.heffron.com.au/news/andrew-hamilton-joins-heffron-as-director-of-strategy-and-growthhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpgsmsf-administrator-of-the-year-2019-1smsf-administrator-of-the-year-2019-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1.jpgnew-bring-forward-rules-from-july-1new-bring-forward-rules-from-july-1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpgpermanent-records-1200pxpermanent-records-1200pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpgandrewhamilton-1andrewhamilton-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpegmegsmusingblog-May-20-2022-04-56-56-62-AMmegsmusingblog-May-20-2022-04-56-56-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpgMergerMergerhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpgHeffron_podcast-3Heffron_podcast-3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.pngwhatsinaname-1200x630px-1whatsinaname-1200x630px-12023-12-12https://www.heffron.com.au/news/what-do-our-major-political-parties-want-to-do-about-superhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat do our major political parties want to do about super v2 - Blog Images 1200x628px (24)What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/sm-federalbudget2020-1.jpgsm-federalbudget2020-1sm-federalbudget2020-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-02-26https://www.heffron.com.au/knowledge-centre/some-funds-need-an-actuarial-certificatehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-05-14https://www.heffron.com.au/news/ato-to-alert-trustees-via-sms-about-smsf-changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webpBlog Images - LRBA set up costsBlog Images - LRBA set up costshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webpBlog - Latest on NALEBlog - Latest on NALEhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)2022-10-30https://www.heffron.com.au/news/payday-super-and-smsfs-what-accountants-and-advisers-must-do-by-1-july-2026-heffronhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2026-06-16https://www.heffron.com.au/news/non-arms-length-incomehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Non-arm-length-income-1.jpgNon-arm-length-income-1Non-arm-length-income-1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2023-12-12https://www.heffron.com.au/news/megs-musings-apr-2024https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)2026-02-26https://www.heffron.com.au/news/retirement-in-a-covid-19-world-part-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/retirement-in-a-Covid-19-world-1.jpgretirement-in-a-Covid-19-world-1retirement-in-a-Covid-19-world-1https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2024-03-15https://www.heffron.com.au/news/dont-forget-about-grandfathered-account-based-pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px-1.pnggrandfathering-pension---1200x630px-1grandfathering-pension---1200x630px-1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2022-10-31https://www.heffron.com.au/news/clients-experiencing-financial-hardship-dont-let-it-turn-into-illegal-early-accesshttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpClients experiencing financial hardship Don’t let it turn into illegal early access! v2 - Blog Images 1200x628px (8)Clients experiencing financial hardship Don’t let it turn into illegal early access! v2 - Blog Images 1200x628px (8)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12026-02-26https://www.heffron.com.au/fund-administration/accountantshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Heffron-Admin-CRM-LR-Dean-1600x600.jpgHeffron-Admin-CRM-LR-Dean-1600x600Heffron-Admin-CRM-LR-Dean-1600x600https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Admin-Awards-21-22-23.pngAdmin-Awards-21-22-23Admin-Awards-21-22-23https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2025-02-25https://www.heffron.com.au/news/do-six-member-funds-help-deal-with-ageing-smsf-membershttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/6-member-trusts-1.png6-member-trusts-16-member-trusts-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12023-12-12https://www.heffron.com.au/news/megs-musings-july-2026-heffron-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AM2026-07-06https://www.heffron.com.au/news/super-companion-updates-aug-2024https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2024-10-03https://www.heffron.com.au/smsf-services-for-bt-customershttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/What-to-think-about.webpWhat-to-think-aboutWhat-to-think-abouthttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/BT%20partner%20page%20Kylie%20ext%202.webpBT partner page Kylie ext 2BT partner page Kylie ext 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/Trustee-responsibilites.webpTrustee-responsibilitesTrustee-responsibiliteshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/SMSF-investments.webpSMSF-investmentsSMSF-investmentshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-03-15https://www.heffron.com.au/fund-administration/smsf-wind-up-servicehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate.jpgwhen-SMSFs-stop-being-appropriatewhen-SMSFs-stop-being-appropriatehttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Winding-up-an-SMSF.jpgWinding-up-an-SMSFWinding-up-an-SMSFhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Landing%20Page%20Assets/Wind%20ups%20LP/Wind%20ups%201000%20x%20500px.pngWind ups 1000 x 500pxWind ups 1000 x 500pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20-%20Blog%20Images%201200x628px.pngActuarial percentages for pension funds that are winding up - Blog Images 1200x628pxActuarial percentages for pension funds that are winding up - Blog Images 1200x628px2026-06-16https://www.heffron.com.au/knowledge-centre/insurance-in-smsfshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-19https://www.heffron.com.au/news/when-should-an-smsf-obtain-an-actuarial-certificatehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)2026-02-26https://www.heffron.com.au/news/as-soon-as-practicable-what-does-that-mean-in-practicehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpgistock-648833258-1istock-648833258-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)2023-12-12https://www.heffron.com.au/education-and-support/professionals/courses/super-extensionhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/iStock-1743111643-1600x600.webpiStock-1743111643-1600x600iStock-1743111643-1600x600https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Education-Awards-21-22-23.pngEducation-Awards-21-22-23Education-Awards-21-22-23https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Education-Course-Solutions-02-25.pngHeffron-Education-Course-Solutions-02-25Heffron-Education-Course-Solutions-02-252026-05-28https://www.heffron.com.au/news/data-is-an-assethttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Transitional-CGT-Relief.jpgTransitional-CGT-ReliefTransitional-CGT-Reliefhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpgMartinHeffron_LRMartinHeffron_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2024-03-15https://www.heffron.com.au/services/document-services/fund-establishment-trusteeshttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-05-27https://www.heffron.com.au/services/document-services/benefits-and-contributionshttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-05-27https://www.heffron.com.au/news/budget-changes-to-exempt-current-pension-income-ecpihttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/sm-federalbudget2020.jpgsm-federalbudget2020sm-federalbudget2020https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2022-10-30https://www.heffron.com.au/news/is-segregation-just-about-pension-accounts-or-can-accumulation-accounts-be-segregated-toohttps://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).webpIs segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)Is segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)2026-02-26https://www.heffron.com.au/news/megs-musings-july-2025https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2026-04-28https://www.heffron.com.au/news/could-rent-deferrals-cause-in-house-asset-issues-for-smsfshttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-deferrals-1.jpgrent-deferrals-1rent-deferrals-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32022-10-30https://www.heffron.com.au/news/new-bring-forward-rules-from-1-july-2020-finally-legislatedhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1-1.jpgnew-bring-forward-rules-from-july-1-1new-bring-forward-rules-from-july-1-1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-color2024-03-14https://www.heffron.com.au/news/special-issues-for-people-who-are-trustees-of-someone-elses-smsfhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/special-issues-1200-x-628-1.jpgspecial-issues-1200-x-628-1special-issues-1200-x-628-1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/knowledge-centre/what-is-considered-contribution-to-superhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpgSue-Bhattacharjee-LRSue-Bhattacharjee-LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-18https://www.heffron.com.au/news/megs-musings-aug-2024https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/news/division-296-tax-draft-legislation-releasedhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2026-04-28https://www.heffron.com.au/news/megs-musings-november-2025https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12026-02-26https://www.heffron.com.au/education-and-support/professionals/courses/super-specialisthttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Heffron-Super-Specialist-Course-Website-Banner%202.pngHeffron-Super-Specialist-Course-Website-Banner 2Heffron-Super-Specialist-Course-Website-Banner 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Education-Awards-21-22-23.pngEducation-Awards-21-22-23Education-Awards-21-22-23https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Education-Course-Solutions-02-25.pngHeffron-Education-Course-Solutions-02-25Heffron-Education-Course-Solutions-02-252026-05-28https://www.heffron.com.au/news/how-to-add-some-breathing-space-to-your-pension-caphttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/actuarial-percentages-for-pension-funds-that-are-winding-uphttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/third-actuarial-image-blog-1.pngthird-actuarial-image-blog-1third-actuarial-image-blog-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webpBlog Images - Div 296 and defined benefitsBlog Images - Div 296 and defined benefitshttps://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).webpScenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpDealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/couples-finance-1200x630px-1.pngcouples-finance-1200x630px-1couples-finance-1200x630px-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/actuarial-percent_blog-1.pngactuarial-percent_blog-1actuarial-percent_blog-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpgAllocating reserves in the new world - Blog Images 1200x628pxAllocating reserves in the new world - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)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).webpIs segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)Is segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webpFederal Budget 2025-26 v2 - Blog Images 1200x628px (26)Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)2026-02-26https://www.heffron.com.au/privacy-policyhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2025-10-31https://www.heffron.com.au/fund-administration/advisershttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Michael%20Lorimer%20500px.webpMichael Lorimer 500pxMichael Lorimer 500pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Sheldon%20Marlowe%20500px.webpSheldon Marlowe 500pxSheldon Marlowe 500pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Heffron-Admin-CRM-LR-Nick-1600x600.jpgHeffron-Admin-CRM-LR-Nick-1600x600Heffron-Admin-CRM-LR-Nick-1600x600https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Admin-Awards-21-22-23.pngAdmin-Awards-21-22-23Admin-Awards-21-22-232026-05-27https://www.heffron.com.au/knowledge-centre/super-contributionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-07-08https://www.heffron.com.au/news/my-smsf-owns-a-propertyhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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).webpMy SMSF owns a property - could I live in it - Blog Images 1200x628px (19)My SMSF owns a property - could I live in it - Blog Images 1200x628px (19)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-02-26https://www.heffron.com.au/news/megs-musings-nov-2023https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-02-26https://www.heffron.com.au/news/excess-concessional-contributions-when-the-non-concessional-contributions-cap-is-nilhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2026-04-07https://www.heffron.com.au/news/winding-up-an-smsf-this-year-get-your-skates-onhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/winding-up-an-smsf-before-june-30-1.jpgwinding-up-an-smsf-before-june-30-1winding-up-an-smsf-before-june-30-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)2023-12-12https://www.heffron.com.au/news/setting-up-a-members-total-super-balance-for-successhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Setting%20up%20a%20members%20TSB%20for%20success.jpgSetting up a members TSB for successSetting up a members TSB for successhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2022-10-27https://www.heffron.com.au/news/federal-budget-oct-2022https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%20October%202022%20changes%20for%20Superannuation%20-%20Blog%20Images%201200x628px%20(21).webpFederal Budget October 2022 changes for Superannuation - Blog Images 1200x628px (21)Federal Budget October 2022 changes for Superannuation - Blog Images 1200x628px (21)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-02-26https://www.heffron.com.au/news/division-293-tax-when-is-it-paidhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)2024-03-15https://www.heffron.com.au/knowledge-centre/thinking-about-investing-overseas-with-your-smsfhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-05-05https://www.heffron.com.au/news/spouse-contribution-splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)2026-02-26https://www.heffron.com.au/news/ato-focusing-on-investment-strategy-diversification-requirements-what-do-trustees-and-auditors-need-to-dohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Older%20couple%20looking%20at%20water.jpgOlder couple looking at waterOlder couple looking at waterhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2024-03-15https://www.heffron.com.au/knowledge-centre/non-concessional-contributionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-07-08https://www.heffron.com.au/news/investing-overseas-with-your-smsfhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/knowledge-centre/transfer-balance-caphttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-12https://www.heffron.com.au/news/big-changes-in-little-contributionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sean-Johnstone-WebP.webpSean-Johnstone-WebPSean-Johnstone-WebPhttps://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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpScenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpgAllocating reserves in the new world - Blog Images 1200x628pxAllocating reserves in the new world - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpDealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webpFederal Budget 2025-26 v2 - Blog Images 1200x628px (26)Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)2026-02-26https://www.heffron.com.au/news/draft-legislation-for-legacy-pensionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/leg-pens-jan-22-1.jpgleg-pens-jan-22-1leg-pens-jan-22-1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2023-12-12https://www.heffron.com.au/tbc-calculatorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Edit-icon.pngEdit-iconEdit-iconhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Warnings%20icon.pngWarnings iconWarnings iconhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/TBC-Calculator-1415881687.webpTBC-Calculator-1415881687TBC-Calculator-1415881687https://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Save-and-Share%20icon.pngSave-and-Share iconSave-and-Share icon2026-06-11https://www.heffron.com.au/news/has-your-client-really-retiredhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpgbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpgwhen-SMSFs-stop-being-appropriate-1when-SMSFs-stop-being-appropriate-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpggrey-area-super-balance-image-1grey-area-super-balance-image-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webpBlog Images - when is retirment really retirementBlog Images - when is retirment really retirementhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpgbudgetbites_tiles_01-blogpost-4budgetbites_tiles_01-blogpost-4https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webpHas your client really retired - Blog Images 1200x628px (17)Has your client really retired - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpgsegregation-of-assets-blog-1segregation-of-assets-blog-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.pngwebsite-image---man-with-money-1200x628-1website-image---man-with-money-1200x628-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpgpbpi-tool---istock-1189531470-1pbpi-tool---istock-1189531470-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpgcan-retire-2000x1200px(1)-1can-retire-2000x1200px(1)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)2026-02-26https://www.heffron.com.au/news/minimum-pension-shortfall-smsf-consequences-ato-discretionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-07-08https://www.heffron.com.au/news/federal-budget-2026https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2026-05-14https://www.heffron.com.au/services/administration/administration-for-accountantshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Main%20blue%20header.jpgMain blue headerMain blue headerhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/cross.pngcrosscrosshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)2026-06-24https://www.heffron.com.au/news/is-the-humble-tris-a-forgotten-hero-of-superannuationhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpIs the humble TRIS a forgotten hero of superannuation v2 - Blog Images 1200x628px (6)Is the humble TRIS a forgotten hero of superannuation v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/news/megs-musings-november-2020https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-44-89-AM.jpegmegsmusingblog-May-20-2022-04-55-44-89-AMmegsmusingblog-May-20-2022-04-55-44-89-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2023-11-05https://www.heffron.com.au/news/budget-heffron-summaryhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2024-03-15https://www.heffron.com.au/fund-administration/accountants/onboardinghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/Transition%20images/Heffron-Transition-Process-Accountants-(Outsource)-LA-07-24.jpgHeffron-Transition-Process-Accountants-(Outsource)-LA-07-24Heffron-Transition-Process-Accountants-(Outsource)-LA-07-24https://www.heffron.com.au/hubfs/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Lisa-2000x600.jpgHeffron-Admin-CRM-LR-Lisa-2000x600Heffron-Admin-CRM-LR-Lisa-2000x600https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-05-27https://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-purposeshttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tips-for-withdrawing-1200x628px.jpgtips-for-withdrawing-1200x628pxtips-for-withdrawing-1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)2022-10-30https://www.heffron.com.au/news/segregating-pension-assets-for-ecpi-post-july-1-2021https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpgsegregation-of-assets-blog-1segregation-of-assets-blog-1https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)2022-11-03https://www.heffron.com.au/news/watch-pension-payments-before-30-june-2019https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Paperwork%20signing.jpgPaperwork signingPaperwork signinghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)2022-10-30https://www.heffron.com.au/knowledge-centre/disadvantages-of-smsfshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-19https://www.heffron.com.au/knowledge-centre/how-to-set-up-an-smsfhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-07-21https://www.heffron.com.au/news/what-does-the-ato-latest-draft-legislative-instrument-spr-2020-d2-mean-for-smsf-clientshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-1.jpgrent-relief-1rent-relief-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)2023-12-12https://www.heffron.com.au/news/sole-traders-face-super-access-challengeshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpgpbpi-tool---istock-1189531470-1pbpi-tool---istock-1189531470-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webpFederal Budget 2025-26 v2 - Blog Images 1200x628px (26)Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webpHas your client really retired - Blog Images 1200x628px (17)Has your client really retired - Blog Images 1200x628px (17)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpgcan-retire-2000x1200px(1)-1can-retire-2000x1200px(1)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webpBlog Images - Div 296 and defined benefitsBlog Images - Div 296 and defined benefitshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpDealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)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).webpScenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpgAllocating reserves in the new world - Blog Images 1200x628pxAllocating reserves in the new world - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webpBlog Images - when is retirment really retirementBlog Images - when is retirment really retirementhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-02-26https://www.heffron.com.au/news/super-companion-updates-july-2024https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2025-02-04https://www.heffron.com.au/news/smsf-investment-strategies-do-and-dont-for-accountantshttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/do_dont_accountant-1.jpgdo_dont_accountant-1do_dont_accountant-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2023-06-21https://www.heffron.com.au/news/do-tax-concessions-have-to-match-the-condition-of-releasehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)2026-02-26https://www.heffron.com.au/knowledge-centre/binding-death-benefit-nominationhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-18https://www.heffron.com.au/news/megs-musings-feb-2023https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/fund-administration/trustees-fund-membershttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Admin-Awards-21-22-23.pngAdmin-Awards-21-22-23Admin-Awards-21-22-23https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Heffron-Admin-CRM-LR-Kylie-1600x600.jpgHeffron-Admin-CRM-LR-Kylie-1600x600Heffron-Admin-CRM-LR-Kylie-1600x600https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-05-27https://www.heffron.com.au/news/nale-theres-still-work-to-be-donehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webpBlog - Latest on NALEBlog - Latest on NALEhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/whats-on-the-agenda-for-super-this-yearhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2026-02-26https://www.heffron.com.au/news/tips-for-winding-up-market-linked-pensionshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2026-04-28https://www.heffron.com.au/education-and-support/professionals/events/super-intensive-day-2026-agendahttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-16https://www.heffron.com.au/actuarial-certificateshttps://www.heffron.com.au/hubfs/Videos/Heffron%20Actuarial%20Certificates%2008-23%20sm.mp4/medium.jpgHeffron Actuarial CertificatesWhat makes Heffron the best choice for Actuarial Certificates?https://www.heffron.com.au/hubfs/Videos/Heffron%20Actuarial%20Certificates%2008-23%20sm.mp466nonohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/1.%20Main%20images/Actuarial%20Certificates/Act-Cert--1272505084-03.pngAct-Cert--1272505084-03Act-Cert--1272505084-032026-05-27https://www.heffron.com.au/news/megs-musings-may-2023https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/Megs%20Musings%20-%20Budget%202023.pngMegs Musings - Budget 2023Megs Musings - Budget 2023https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2026-02-26https://www.heffron.com.au/news/critical-documentation-for-all-pension-fundshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog-1.pngcritical-pension-fund-docs-blog-1critical-pension-fund-docs-blog-1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)2022-10-30https://www.heffron.com.au/news/5-tips-for-commuting-a-death-benefit-pensionhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpgblog-images-2000x1200px-(2)-1blog-images-2000x1200px-(2)-1https://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2022-10-31https://www.heffron.com.au/news/why-does-my-auditor-keep-asking-me-to-revalue-smsf-assetshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)2023-12-12https://www.heffron.com.au/news/can-an-smsf-run-a-businesshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20an%20SMSF%20run%20a%20business%20-%20Blog%20Images%201200x628px%20(5).webpCan an SMSF run a business - Blog Images 1200x628px (5)Can an SMSF run a business - Blog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)2026-02-26https://www.heffron.com.au/knowledge-centre/what-are-the-rules-about-investing-in-smsfshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-07-09https://www.heffron.com.au/news/megs-musings-april-2026-budget-division-296-heffronhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AM2026-04-07https://www.heffron.com.au/news/megs-musings-special-announcementhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-4.jpegmegsmusingblog-4megsmusingblog-4https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2023-11-05https://www.heffron.com.au/news/death-of-an-smsf-memberhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpgblog-images-2000x1200px-(1)-1651536366blog-images-2000x1200px-(1)-1651536366https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpgblog-images-2000x1200px-(2)-1blog-images-2000x1200px-(2)-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpFuture service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpgistock-648833258-1istock-648833258-1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gifolder-couple-holding-hands-1older-couple-holding-hands-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webpDeath of an SMSF member - Blog Images 1200x628px (6)Death of an SMSF member - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpgblog-images-2000x1200px-(1)-1blog-images-2000x1200px-(1)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpgControl_SMSF_member_incapacity_death-1Control_SMSF_member_incapacity_death-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpgblog-images-1200x628px-1654140451blog-images-1200x628px-1654140451https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpDoes ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpgman-on-beach-1man-on-beach-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/news/when-leaving-super-to-estate-is-a-better-fithttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1207928440_1200px-1.jpgistock-1207928440_1200px-1istock-1207928440_1200px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)2024-03-15https://www.heffron.com.au/news/cgt-changes-how-do-they-impact-division-296-tax-decisionshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-06-10https://www.heffron.com.au/news/divorce-smsfs-4-tipshttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Divorce%20&%20SMSFs%20%E2%80%93%204%20tips%20v2%20-%20Blog%20Images%201200x628px%20(23).webpDivorce & SMSFs – 4 tips v2 - Blog Images 1200x628px (23)Divorce & SMSFs – 4 tips v2 - Blog Images 1200x628px (23)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2026-02-26https://www.heffron.com.au/news/division-296-tax-smsf-whats-changed-in-the-latest-drafthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpDivision 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webpBlog Images - Div 296 and defined benefitsBlog Images - Div 296 and defined benefitshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webpBlog - Div 296 impact on TSBBlog - Div 296 impact on TSBhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpDivision 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-04-28https://www.heffron.com.au/news/a-positive-superannuation-budget-for-smsfshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-495394374_1200px-1.jpgistock-495394374_1200px-1istock-495394374_1200px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2024-03-15https://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-theyhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/six-member-smsf-blog-images-1200x628px-(2)-1.jpgsix-member-smsf-blog-images-1200x628px-(2)-1six-member-smsf-blog-images-1200x628px-(2)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2022-10-30https://www.heffron.com.au/news/megs-musings-april-2025https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2026-02-26https://www.heffron.com.au/news/superstream-what-is-it-and-is-it-relevant-for-me-as-an-smsf-trusteehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/superstream-what-is-it-blog-post-2000x1200px-(3)-1.jpgsuperstream-what-is-it-blog-post-2000x1200px-(3)-1superstream-what-is-it-blog-post-2000x1200px-(3)-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-27https://www.heffron.com.au/news/related-party-tenant-late-rent-smsf-rules-explainedhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpgImpediments-winding-up-SMSFs-1Impediments-winding-up-SMSFs-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-deferrals-1.jpgrent-deferrals-1rent-deferrals-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpglrba-terms-and-conditions---bloglrba-terms-and-conditions---bloghttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-1.jpgrent-relief-1rent-relief-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/related-parties-1.jpgrelated-parties-1related-parties-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxhttps://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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-05-01https://www.heffron.com.au/news/when-income-protection-insurance-pays-out-to-an-smsfhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/federal-budget-2021-22-failure-to-address-super-inequalityhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpgparliment-1parliment-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sean-Johnstone-WebP.webpSean-Johnstone-WebPSean-Johnstone-WebPhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2022-10-27https://www.heffron.com.au/education-and-support/trustees/serviceshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Trustee%20hero%201600x600.webpTrustee hero 1600x600Trustee hero 1600x6002026-07-20https://www.heffron.com.au/knowledge-centre/starting-pensionshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-05-13https://www.heffron.com.au/news/can-my-smsf-segregate-assets-to-support-pension-accounts-and-avoid-paying-cgthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-02-26https://www.heffron.com.au/news/three-yearly-audit-proposalhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Contributing-beyond-age-65.jpgContributing-beyond-age-65Contributing-beyond-age-65https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2022-10-30https://www.heffron.com.au/news/heffron-launches-super-extensionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2024-03-14https://www.heffron.com.au/news/adding-back-lrba-balance-to-total-super-balancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/leg-pens-jan-22.jpgleg-pens-jan-22leg-pens-jan-22https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-07-17https://www.heffron.com.au/education-and-support/professionals/courses/super-foundationshttps://www.heffron.com.au/hubfs/Videos/Super%20Foundation%202024%20edit%20sm.mp4/medium.jpgSuper Foundation 2024 edit smSuper Foundation 2024 edit smhttps://www.heffron.com.au/hubfs/Videos/Super%20Foundation%202024%20edit%20sm.mp476nonohttps://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Super%20Foundations/Super%20Foundations%20Course%20Preview%20sm.mp4/medium.jpgSuper Foundations Course Preview smSuper Foundations Course Preview smhttps://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Super%20Foundations/Super%20Foundations%20Course%20Preview%20sm.mp4237nonohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/istock-1403897279-hero-1600x600.jpgistock-1403897279-hero-1600x600istock-1403897279-hero-1600x6002026-05-28https://www.heffron.com.au/news/special-extra-tax-for-3m-super-balances-an-updatehttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSpecial extra tax for $3m super balances – an update - Blog Images 1200x628px (11)Special extra tax for $3m super balances – an update - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-02-26https://www.heffron.com.au/news/megs-musings-december-2021https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)2023-12-12https://www.heffron.com.au/knowledge-centre/asset-classeshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-18https://www.heffron.com.au/news/control-of-an-smsf-on-a-members-incapacity-deathhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpgControl_SMSF_member_incapacity_death-1Control_SMSF_member_incapacity_death-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/catch-up-rules-for-concessional-contributions-before-30-june-2021https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/who-should-be-using-catch-up-rules-1.jpgwho-should-be-using-catch-up-rules-1who-should-be-using-catch-up-rules-1https://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)2023-12-12https://www.heffron.com.au/news/want-a-tax-deduction-on-personal-super-contributions-after-67-be-waryhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic.pngafr-graphicafr-graphichttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2023-12-12https://www.heffron.com.au/news/missing-the-contribution-deadlinehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sean-Johnstone-WebP.webpSean-Johnstone-WebPSean-Johnstone-WebPhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-02-26https://www.heffron.com.au/services/document-services/fund-establishmenthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-05-27https://www.heffron.com.au/knowledge-centre/smsf-year-end-checklist-download-heffronhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LR2026-06-04https://www.heffron.com.au/knowledge-centre/individual-vs-corporate-trusteeshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-07-08https://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-propertyhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/related-parties-1.jpgrelated-parties-1related-parties-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpgImpediments-winding-up-SMSFs-1Impediments-winding-up-SMSFs-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-1.jpgrent-relief-1rent-relief-1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpglrba-terms-and-conditions---bloglrba-terms-and-conditions---bloghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/downsizer-contributions-1623307711.jpgdownsizer-contributions-1623307711downsizer-contributions-1623307711https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSF2022-10-30https://www.heffron.com.au/news/rules-for-interacting-with-relatives-in-superannuationhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/relatives_in_superannuation-1.jpgrelatives_in_superannuation-1relatives_in_superannuation-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/binding-death-benefit-nominations-6-traps-to-avoidhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpgblog-images-2000x1200px-(1)-1651536366blog-images-2000x1200px-(1)-1651536366https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpgblog-images-2000x1200px-(2)-1blog-images-2000x1200px-(2)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpgman-on-beach-1man-on-beach-1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gifolder-couple-holding-hands-1older-couple-holding-hands-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpgblog-images-1200x628px-1654140451blog-images-1200x628px-1654140451https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webpDeath of an SMSF member - Blog Images 1200x628px (6)Death of an SMSF member - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpgblog-images-2000x1200px-(1)-1blog-images-2000x1200px-(1)-1https://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).webpDoes ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpFuture service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpgControl_SMSF_member_incapacity_death-1Control_SMSF_member_incapacity_death-1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpgistock-648833258-1istock-648833258-1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-color2023-12-12https://www.heffron.com.au/news/a-superannuation-default-for-lifehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpgsmsfs-investing-in-unlisted-companies-blog-2000x1200pxsmsfs-investing-in-unlisted-companies-blog-2000x1200pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpgSG_amnestySG_amnestyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpgistock-1152955531istock-1152955531https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.pnggrandfathering-pension---1200x630pxgrandfathering-pension---1200x630pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.pngcritical-pension-fund-docs-blogcritical-pension-fund-docs-bloghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2022-10-30https://www.heffron.com.au/news/contributions-for-75-year-olds-how-do-they-workhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpContributions for 75 year olds – how do they work v2 - Blog Images 1200x628px (4)Contributions for 75 year olds – how do they work v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/draft-legislation-for-tax-on-members-with-more-than-3m-in-superhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/banning-franking-credit-refunds-is-there-another-wayhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog.jpgsegregation-of-assets-blogsegregation-of-assets-bloghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2022-10-30https://www.heffron.com.au/knowledge-centre/electronic-signatureshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-19https://www.heffron.com.au/knowledge-centre/what-happens-at-the-end-of-the-financial-yearhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-18https://www.heffron.com.au/knowledge-centre/data-feedshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/news/megs-musingshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-55-04-AM.jpegmegsmusingblog-May-20-2022-04-55-55-04-AMmegsmusingblog-May-20-2022-04-55-55-04-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2022-10-27https://www.heffron.com.au/news/your-smsf-investments-important-factors-to-considerhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Your%20SMSF%20investments%20-%20important%20factors%20to%20consider%20-%20Blog%20Images%201200x628px%20(24).webpYour SMSF investments - important factors to consider - Blog Images 1200x628px (24)Your SMSF investments - important factors to consider - Blog Images 1200x628px (24)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-02-26https://www.heffron.com.au/news/federal-budget-2021-22-smsfs-and-residencyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpgparliment-1parliment-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webpBlog - Latest on NALEBlog - Latest on NALEhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webpBlog Images - LRBA set up costsBlog Images - LRBA set up costshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2022-10-27https://www.heffron.com.au/news/amazing-as-they-are-when-do-smsfs-stop-being-appropriatehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpgwhen-SMSFs-stop-being-appropriate-1when-SMSFs-stop-being-appropriate-1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12023-12-12https://www.heffron.com.au/news/director-id-exemption-for-resigned-directorshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Director%20ID%20exemption%20for%20resigned%20directors%20-%20Blog%20Images%201200x628px%20(18).webpDirector ID exemption for resigned directors - Blog Images 1200x628px (18)Director ID exemption for resigned directors - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/knowledge-centre/client-idhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/news/super-death-benefits-spouse-paid-to-estate-tax-freehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webpSuperannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)2026-07-21https://www.heffron.com.au/news/natural-disasters-helping-others-using-smsf-monieshttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/helping-others-using-smsf-monies-1.jpghelping-others-using-smsf-monies-1helping-others-using-smsf-monies-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-30https://www.heffron.com.au/news/new-auditor-independence-guidance-what-does-it-mean-for-mehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/New-auditor-independence-guidance-1.jpgNew-auditor-independence-guidance-1New-auditor-independence-guidance-1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)2026-01-07https://www.heffron.com.au/news/cgt-relief-five-traps-emerging-at-the-pointy-end-of-the-yearhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Claiming%20Relief.jpgClaiming ReliefClaiming Reliefhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2022-10-30https://www.heffron.com.au/news/what-happens-when-a-pensioner-dieshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpgblog-images-2000x1200px-(1)-1651536366blog-images-2000x1200px-(1)-1651536366https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2024-03-14https://www.heffron.com.au/news/total-super-balance-quirks-unpackedhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Total%20Super%20Balance%20quirks%20unpacked%20-%20Blog%20Images%201200x628px%20(3).webpTotal Super Balance quirks unpacked - Blog Images 1200x628px (3)Total Super Balance quirks unpacked - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-02-26https://www.heffron.com.au/news/dont-jeopardise-your-insurance-coverhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tips-for-withdrawing-1200x628px.jpgtips-for-withdrawing-1200x628pxtips-for-withdrawing-1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2024-03-15https://www.heffron.com.au/news/megs-musings-same-expertise-delivered-differentlyhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-39-22-AM.jpegmegsmusingblog-May-20-2022-04-55-39-22-AMmegsmusingblog-May-20-2022-04-55-39-22-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2022-11-03https://www.heffron.com.au/news/megs-musings-mar-2023https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-02-26https://www.heffron.com.au/news/tips-when-managing-large-payments-from-superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tips-for-withdrawing-1200x628px-1.jpgtips-for-withdrawing-1200x628px-1tips-for-withdrawing-1200x628px-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2023-12-12https://www.heffron.com.au/news/director-ids-the-30-november-deadline-is-fast-approachinghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpDirector IDs - the 30 November deadline is fast approaching - Blog Images 1200x628px (23)Director IDs - the 30 November deadline is fast approaching - Blog Images 1200x628px (23)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2026-02-26https://www.heffron.com.au/news/smsfs-property-this-popular-asset-class-can-be-full-of-unpopular-surpriseshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-02-26https://www.heffron.com.au/news/re-think-treatment-of-amounts-in-excess-of-minimumhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/special-issues-1200-x-628.jpgspecial-issues-1200-x-628special-issues-1200-x-628https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2022-11-03https://www.heffron.com.au/news/super-concepts-buys-more-superhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpgandrewhamilton-1andrewhamilton-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1.jpgnew-bring-forward-rules-from-july-1new-bring-forward-rules-from-july-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpgHeffron_podcast-3Heffron_podcast-3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpgpermanent-records-1200pxpermanent-records-1200pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.pngwhatsinaname-1200x630px-1whatsinaname-1200x630px-1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpgsmsf-administrator-of-the-year-2019-1smsf-administrator-of-the-year-2019-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpegmegsmusingblog-May-20-2022-04-56-56-62-AMmegsmusingblog-May-20-2022-04-56-56-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpgMergerMergerhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12022-10-30https://www.heffron.com.au/news/how-to-hand-over-the-reins-in-your-smsfhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-51-45-55-AM.pngafr-graphic-2-May-20-2022-03-51-45-55-AMafr-graphic-2-May-20-2022-03-51-45-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-12-12https://www.heffron.com.au/news/impediments-to-winding-up-smsfshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpgImpediments-winding-up-SMSFs-1Impediments-winding-up-SMSFs-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-12-12https://www.heffron.com.au/news/2026/27-federal-budget-what-didnt-change-for-smsfshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-05-14https://www.heffron.com.au/news/proposed-work-test-exemption-for-recent-retirees-who-will-benefithttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.pnggrandfathering-pension---1200x630pxgrandfathering-pension---1200x630pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2022-10-30https://www.heffron.com.au/news/100-pension-fund-with-contributions-do-i-need-an-actuarial-certificatehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Transitional-CGT-Relief.jpgTransitional-CGT-ReliefTransitional-CGT-Reliefhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22022-10-30https://www.heffron.com.au/news/3-common-misunderstandings-when-it-comes-to-smsfs-and-epoahttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%203%20EPOA%20misunderstanding.webpBlog Image - 3 EPOA misunderstandingBlog Image - 3 EPOA misunderstandinghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2026-02-26https://www.heffron.com.au/contacthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/map.pngmapmaphttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2025-08-26https://www.heffron.com.au/news/division-296-is-back-on-the-table-what-does-it-mean-for-clientshttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpDivision 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2026-03-05https://www.heffron.com.au/news/a-new-opportunity-to-top-up-super-for-those-over-65-downsizer-contributionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death.jpgControl_SMSF_member_incapacity_deathControl_SMSF_member_incapacity_deathhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSF2022-10-30https://www.heffron.com.au/news/what-is-deemed-segregation-when-its-at-homehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/what-is-deemed-segregation-1.jpgwhat-is-deemed-segregation-1what-is-deemed-segregation-1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2023-12-12https://www.heffron.com.au/about-us/our-storyhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Our%20Story%202137363571.webpOur Story 2137363571Our Story 2137363571https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2024-05-29https://www.heffron.com.au/news/whats-new-at-heffron-super-companion-sept-2025https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2025-09-02https://www.heffron.com.au/news/check-downsizer-contributions-dont-topple-your-super-planshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/downsizer-contributions-1623307711-1.jpgdownsizer-contributions-1623307711-1downsizer-contributions-1623307711-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2024-03-15https://www.heffron.com.au/knowledge-centre/apply-director-idhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-18https://www.heffron.com.au/news/calculating-contribution-limits-when-thresholds-are-changinghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2026-02-26https://www.heffron.com.au/news/can-smsfs-lend-moneyhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20SMSFs%20lend%20money%20-%20Blog%20Images%201200x628px%20(16).webpCan SMSFs lend money - Blog Images 1200x628px (16)Can SMSFs lend money - Blog Images 1200x628px (16)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2026-02-26https://www.heffron.com.au/about-us/careershttps://www.heffron.com.au/hubfs/HEFFRO~1.mp4/medium.jpgHEFFRO~1HEFFRO~1https://www.heffron.com.au/hubfs/HEFFRO~1.mp4117nonohttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/customer%20relationship.webpcustomer relationshipcustomer relationshiphttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/SeanJohnston_LR.pngSeanJohnston_LRSeanJohnston_LRhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Rikesh-Lama-185px.pngRikesh-Lama-185pxRikesh-Lama-185pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MandeeClarke_LR.pngMandeeClarke_LRMandeeClarke_LR2026-04-20https://www.heffron.com.au/news/on-death-account-based-pension-automatically-reverted-when-will-value-of-this-pension-count-towards-total-superannuation-balancehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258.jpgistock-648833258istock-648833258https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32022-10-30https://www.heffron.com.au/news/lump-sum-payments-from-death-benefit-pensionshttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpgman-on-beach-1man-on-beach-1https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2022-10-27https://www.heffron.com.au/news/what-are-the-implications-of-the-royal-commission-for-smsfshttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpgistock-1152955531istock-1152955531https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.pnggrandfathering-pension---1200x630pxgrandfathering-pension---1200x630pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.pngcritical-pension-fund-docs-blogcritical-pension-fund-docs-bloghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpgSG_amnestySG_amnestyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpgsmsfs-investing-in-unlisted-companies-blog-2000x1200pxsmsfs-investing-in-unlisted-companies-blog-2000x1200pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2022-10-30https://www.heffron.com.au/technical-teamhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/suebhattacharjee_lr.jpgsuebhattacharjee_lrsuebhattacharjee_lrhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/seanjohnston_lr-1572229453.jpgseanjohnston_lr-1572229453seanjohnston_lr-1572229453https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/leighmansell_lr.jpgleighmansell_lrleighmansell_lrhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/lynformica_lr-1.jpglynformica_lr-1lynformica_lr-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/anniedawson_hr-1.jpganniedawson_hr-1anniedawson_hr-1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/megheffron_lr-1.jpgmegheffron_lr-1megheffron_lr-12023-12-12https://www.heffron.com.au/news/quarterly-tbar-reporting-does-every-fund-need-to-lodge-what-if-i-cant-lodge-on-timehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tbc-1073831676-1200px.pngtbc-1073831676-1200pxtbc-1073831676-1200pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12022-10-30https://www.heffron.com.au/news/2026-27-federal-budget-smsf-measures-professionals-should-notehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)2026-05-14https://www.heffron.com.au/news/indexation-transfer-balance-caphttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/unused10-1.jpgunused10-1unused10-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2022-10-27https://www.heffron.com.au/old-knowledge-centrehttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Teal%20background%20main.jpegTeal background mainTeal background mainhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-05-06https://www.heffron.com.au/news/does-the-minimum-pension-need-to-be-paid-in-the-year-the-pensioner-dieshttps://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).webpDoes ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpgControl_SMSF_member_incapacity_death-1Control_SMSF_member_incapacity_death-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpFuture service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpgblog-images-2000x1200px-(2)-1blog-images-2000x1200px-(2)-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpgman-on-beach-1man-on-beach-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpgblog-images-2000x1200px-(1)-1blog-images-2000x1200px-(1)-1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/6-member-trusts.png6-member-trusts6-member-trustshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpgistock-648833258-1istock-648833258-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webpDeath of an SMSF member - Blog Images 1200x628px (6)Death of an SMSF member - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpgblog-images-2000x1200px-(1)-1651536366blog-images-2000x1200px-(1)-1651536366https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpgblog-images-1200x628px-1654140451blog-images-1200x628px-1654140451https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gifolder-couple-holding-hands-1older-couple-holding-hands-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2026-01-08https://www.heffron.com.au/news/three-tips-when-changing-smsf-trusteeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/three-tips-1.jpgthree-tips-1three-tips-1https://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2024-03-15https://www.heffron.com.au/news/top-6-tips-when-winding-up-your-smsfhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webpBlog Images - New Years Resolutions newBlog Images - New Years Resolutions newhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2026-02-26https://www.heffron.com.au/news/what-does-the-federal-budget-2020-hold-for-smsfshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat do our major political parties want to do about super v2 - Blog Images 1200x628px (24)What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/sm-federalbudget2020-1.jpgsm-federalbudget2020-1sm-federalbudget2020-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32024-03-15https://www.heffron.com.au/knowledge-centre/non-fungible-tokens-nftshttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-05-05https://www.heffron.com.au/news/megs-musings-march-2026https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-04-28https://www.heffron.com.au/news/megs-musings-may-2025https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)2026-02-26https://www.heffron.com.au/news/what-to-think-about-before-changing-super-fundshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat to think about before changing super funds v3 - Blog Images 1200x628px (9)What to think about before changing super funds v3 - Blog Images 1200x628px (9)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2026-02-26https://www.heffron.com.au/news/why-is-lodging-an-smsfs-annual-return-on-time-so-important-particularly-in-the-first-yearhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhy is lodging an SMSF’s annual return on time so important – particularly in the first year - Blog Images 1200x628px (20)Why is lodging an SMSF’s annual return on time so important – particularly in the first year - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)2026-02-26https://www.heffron.com.au/news/megs-musings-june-2026-cgt-division-296-tax-explainedhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2026-06-02https://www.heffron.com.au/news/megs-musings-oct-2022https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2026-02-26https://www.heffron.com.au/news/2022-23-federal-budgethttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budget-webinar_edm_blog-1.jpgbudget-webinar_edm_blog-1budget-webinar_edm_blog-1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2022-10-27https://www.heffron.com.au/news/why-partial-commutations-can-improve-an-smsf-inheritancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/partial-commutations-and-inheritance-1.pngpartial-commutations-and-inheritance-1partial-commutations-and-inheritance-1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32022-10-27https://www.heffron.com.au/education-and-support/professionals/courses/mini-courseshttps://www.heffron.com.au/hubfs/Heffron%20Mini%20Courses%20Animation%2004-26%20sm.mp4/medium.jpgHeffron Mini Courses animation 04-26 smAre 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.https://www.heffron.com.au/hubfs/Heffron%20Mini%20Courses%20Animation%2004-26%20sm.mp468nonohttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Education-Bites-Banner-2000x600px.pngHeffron-Education-Bites-Banner-2000x600pxHeffron-Education-Bites-Banner-2000x600pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Education-Bites-Solution-12-24.pngHeffron-Education-Bites-Solution-12-24Heffron-Education-Bites-Solution-12-24https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)2026-05-28https://www.heffron.com.au/news/delays-in-smsf-registrations-and-compliance-statushttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Delays-in-SMSF-registrations-1.jpgDelays-in-SMSF-registrations-1Delays-in-SMSF-registrations-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-30https://www.heffron.com.au/news/eeeek-my-client-just-got-an-excess-transfer-balance-determinationhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Covid-early-release-measure-extended-integrity-warning-ATO.jpgCovid-early-release-measure-extended-integrity-warning-ATOCovid-early-release-measure-extended-integrity-warning-ATOhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2022-10-30https://www.heffron.com.au/news/smsf-members-urged-to-seek-good-advice-as-covid-divorces-spikehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/couple-computer-1.jpgcouple-computer-1couple-computer-1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2023-12-12https://www.heffron.com.au/news/segregating-pension-assets-is-it-always-possible-in-the-first-yearhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)2026-02-26https://www.heffron.com.au/news/as-we-near-the-end-of-2020-what-unfinished-superannuation-business-remainshttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1205544619_1200px-1.jpgistock-1205544619_1200px-1istock-1205544619_1200px-1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2023-12-12https://www.heffron.com.au/news/smsf-division-296-capital-gains-relief-should-you-opt-in-heffronhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)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.webpDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpDivision 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webpBlog Images - Div 296 and defined benefitsBlog Images - Div 296 and defined benefitshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webpBlog - Div 296 impact on TSBBlog - Div 296 impact on TSBhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpDivision 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)2026-07-07https://www.heffron.com.au/news/how-do-i-calculate-the-benefit-to-pay-when-my-client-dieshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 22026-02-26https://www.heffron.com.au/news/6-smsf-tips-for-the-new-financial-yearhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/6-smsf-tips--for-new-financial-year-1.jpg6-smsf-tips--for-new-financial-year-16-smsf-tips--for-new-financial-year-1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)2024-03-14https://www.heffron.com.au/news/legacy-pensions-why-the-government-shouldnt-tax-reserveshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.pngwebsite-image---man-with-money-1200x628-1website-image---man-with-money-1200x628-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2023-12-12https://www.heffron.com.au/news/megs-musings-august-2023https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musings2026-02-26https://www.heffron.com.au/news/federal-budget-2021-22-what-didnt-we-seehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpgparliment-1parliment-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2022-10-27https://www.heffron.com.au/news/megs-musings-oct-2023https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22026-02-26https://www.heffron.com.au/news/gifts-that-will-keep-on-giving-to-your-smsfhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2023-12-12https://www.heffron.com.au/news/when-pensions-arent-just-for-old-peoplehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-pensions-497938210_1200px-1.jpgafr-pensions-497938210_1200px-1afr-pensions-497938210_1200px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2023-12-12https://www.heffron.com.au/news/megs-musings-august-2021https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-06-49-AM.jpegmegsmusingblog-May-20-2022-04-51-06-49-AMmegsmusingblog-May-20-2022-04-51-06-49-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-12-12https://www.heffron.com.au/news/total-superannuation-balance-getting-ready-for-30-junehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpTotal Superannuation Balance – getting ready for 30 June - Blog Images 1200x628px (1)Total Superannuation Balance – getting ready for 30 June - Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/excess-concessional-contributions-and-the-tsb-limithttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/retirement-in-a-Covid-19-world.jpgretirement-in-a-Covid-19-worldretirement-in-a-Covid-19-worldhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releases2022-10-30https://www.heffron.com.au/news/4-red-flags-that-would-stop-me-setting-up-an-smsf-heffronhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-03-30https://www.heffron.com.au/news/retirement-in-a-covid-19-world-part-2https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Retirement-in-a-Covid-19-world-Part-2-1.jpgRetirement-in-a-Covid-19-world-Part-2-1Retirement-in-a-Covid-19-world-Part-2-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)2024-03-15https://www.heffron.com.au/news/tips-and-traps-on-recognising-income-for-tax-purposes-and-therefore-ecpihttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/couples-finance-1200x630px-1.pngcouples-finance-1200x630px-1couples-finance-1200x630px-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2025-02-19https://www.heffron.com.au/news/contribution-opportunities-for-2023-24https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20opportunities%20for%2023-24.pngBlog Images - Contribution opportunities for 23-24Blog Images - Contribution opportunities for 23-24https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-02-26https://www.heffron.com.au/news/walking-the-smsf-expenses-tightropehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tightrope-1248720263-2000px-1636535870-1.pngtightrope-1248720263-2000px-1636535870-1tightrope-1248720263-2000px-1636535870-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/natural-disasters-smsf-owned-assetshttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owned-assets-1.jpgsmsf-owned-assets-1smsf-owned-assets-12022-10-30https://www.heffron.com.au/news/contribution-caps-for-2019-20-financial-yearhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9jb21tdXRpbmctcGVuc2lvbnMuanBn.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9jb21tdXRpbmctcGVuc2lvbnMuanBnaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9jb21tdXRpbmctcGVuc2lvbnMuanBnhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2022-10-30https://www.heffron.com.au/news/got-an-smsf-thats-been-scammedhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpGot an SMSF that’s been scammed - Blog Images 1200x628px (22)Got an SMSF that’s been scammed - Blog Images 1200x628px (22)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-color2026-02-26https://www.heffron.com.au/news/government-announces-welcome-nale-changeshttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.jpgcan-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1-1can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)2023-12-12https://www.heffron.com.au/news/and-now-its-july-with-a-new-to-do-listhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic.pngafr-graphicafr-graphichttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2022-10-31https://www.heffron.com.au/knowledge-centre/unique-smsf-strategies-and-opportunitieshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-05-13https://www.heffron.com.au/news/when-should-my-super-be-under-3m-to-avoid-the-proposed-new-taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhen should my super be under $3m to avoid the proposed new tax v2 - Blog Images 1200x628px (1)When should my super be under $3m to avoid the proposed new tax v2 - Blog Images 1200x628px (1)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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/news/megs-musings-junehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2023-11-05https://www.heffron.com.au/news/well-if-we-are-reviewing-reporting-requirementshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tbc-1073831676-1200px-1.pngtbc-1073831676-1200px-1tbc-1073831676-1200px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2023-12-12https://www.heffron.com.au/news/starting-a-retirement-phase-pension-after-age-60https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpgSue-Bhattacharjee-LRSue-Bhattacharjee-LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)2026-02-26https://www.heffron.com.au/news/megs-musings-january-2021https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-27-00-AM.jpegmegsmusingblog-May-20-2022-04-55-27-00-AMmegsmusingblog-May-20-2022-04-55-27-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musings2022-10-27https://www.heffron.com.au/news/paying-tax-or-other-special-releases-from-your-smsf-the-right-wayhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2026-02-26https://www.heffron.com.au/news/a-new-contribution-cap-for-2021-22-implicationshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1172803259_1200px-1.jpgistock-1172803259_1200px-1istock-1172803259_1200px-1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)2024-03-15https://www.heffron.com.au/fund-administration/trustees-fund-members/transitionhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/Transition%20images/Heffron-Transition-Process-Trustees-LA-09-24-01.jpgHeffron-Transition-Process-Trustees-LA-09-24-01Heffron-Transition-Process-Trustees-LA-09-24-01https://www.heffron.com.au/hubfs/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Lisa-2000x600.jpgHeffron-Admin-CRM-LR-Lisa-2000x600Heffron-Admin-CRM-LR-Lisa-2000x6002026-05-27https://www.heffron.com.au/knowledge-centrehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/3%20white.png3 white3 whitehttps://www.heffron.com.au/hubfs/Heffron-Website-KC-Listing-Page-header-01.jpgHeffron-Website-KC-Listing-Page-header-01Heffron-Website-KC-Listing-Page-header-01https://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/2%20white.png2 white2 whitehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/1%20white.png1 white1 whitehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-05-06https://www.heffron.com.au/education-and-support/professionals/technical-support/super-companionhttps://www.heffron.com.au/hubfs/Videos/Heffron%20Super%20Companion%2004-23.mp4/medium.jpgHeffron Super Companion 04-23Heffron Super Companion 04-23https://www.heffron.com.au/hubfs/Videos/Heffron%20Super%20Companion%2004-23.mp468nonohttps://www.heffron.com.au/hubfs/Super%20Companion%20QA%2007-24.mp4/medium.jpgSuper Companion – Answers to most SMSF related questions can be found in Heffron's online resource for financial advice and accounting professionals.Super Companion QA 07-24https://www.heffron.com.au/hubfs/Super%20Companion%20QA%2007-24.mp4146nonohttps://www.heffron.com.au/hubfs/1.%20Main%20images/Super%20Companion/Super-Companion-2000px.webpSuper-Companion-2000pxSuper-Companion-2000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)2026-05-27https://www.heffron.com.au/news/the-real-challenges-for-trustees-of-large-superannuation-fundshttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.pnggrandfathering-pension---1200x630pxgrandfathering-pension---1200x630pxhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32022-10-30https://www.heffron.com.au/news/when-an-smsf-paying-pensions-does-not-need-an-actuarial-certificate-to-claim-ecpihttps://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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-04-10https://www.heffron.com.au/news/investment-strategies-navigating-auditor-requirementshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1250997936_1200px-1.jpgistock-1250997936_1200px-1istock-1250997936_1200px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2023-12-12https://www.heffron.com.au/news/megs-musings-february-2025https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/news/megs-musings-oct-2024https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/news/inheriting-super-pensions-more-than-one-way-to-skin-the-cathttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22026-02-26https://www.heffron.com.au/news/superannuation-in-a-challenging-markethttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/challenges-for-trustees-1.jpgchallenges-for-trustees-1challenges-for-trustees-1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12024-03-15https://www.heffron.com.au/news/clients-planning-on-going-overseas-check-in-on-their-smsf-before-they-gohttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpClients planning on going overseas Check in on their SMSF before they go - Blog Images 1200x628px (7)Clients planning on going overseas Check in on their SMSF before they go - Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)2026-02-26https://www.heffron.com.au/news/megs-musings-june-2023https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-01-15https://www.heffron.com.au/knowledge-centre/smsfs-and-gst-factsheethttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-06-19https://www.heffron.com.au/news/does-a-market-downturn-present-any-strategic-opportunitieshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Does-market-downturn-present-strategic-opportunities-1.jpgDoes-market-downturn-present-strategic-opportunities-1Does-market-downturn-present-strategic-opportunities-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2022-10-30https://www.heffron.com.au/privacy-collection-statementhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background main2026-06-04https://www.heffron.com.au/news/what-happens-when-a-market-linked-pension-endshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/as-an-expert-tile-1.jpgas-an-expert-tile-1as-an-expert-tile-1https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2023-12-12https://www.heffron.com.au/knowledge-centre/electronic-service-address-esahttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-19https://www.heffron.com.au/news/megs-musings-august-2022https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musings2026-02-26https://www.heffron.com.au/education-and-support/professionals/events/overviewhttps://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp4/medium.jpgHeffron Technical and EducationHeffron Tech Ed Update 09-21https://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp491nonohttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Events%20Overview.webpEvents OverviewEvents Overview2026-05-27https://www.heffron.com.au/news/related-party-lease-arrangements-your-annual-health-check-is-duehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/related-parties-1.jpgrelated-parties-1related-parties-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxCan I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-1.jpgrent-relief-1rent-relief-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-deferrals-1.jpgrent-deferrals-1rent-deferrals-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpglrba-terms-and-conditions---bloglrba-terms-and-conditions---bloghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpgImpediments-winding-up-SMSFs-1Impediments-winding-up-SMSFs-1https://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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)2022-10-26https://www.heffron.com.au/news/ecpi-what-is-different-in-2017-18https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-534890327_1200px.jpgistock-534890327_1200pxistock-534890327_1200pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2022-10-31https://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-onehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9uYWxlLTg4MjgwMjU4NF8xMjAwcHguanBn.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9uYWxlLTg4MjgwMjU4NF8xMjAwcHguanBnaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9uYWxlLTg4MjgwMjU4NF8xMjAwcHguanBnhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2023-07-17https://www.heffron.com.au/news/where-are-those-new-bring-forward-ruleshttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/where-are-those-new-bring-forward-rules-_810268450_1200px-1.jpgwhere-are-those-new-bring-forward-rules-_810268450_1200px-1where-are-those-new-bring-forward-rules-_810268450_1200px-1https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)2023-12-12https://www.heffron.com.au/education-and-support/professionals/documents/super-toolkithttps://www.heffron.com.au/hubfs/Videos/Final%20-%20Heffron%20Super%20Toolkit%20%E2%80%93%20how%20it%20works%20sm.mp4/medium.jpgFinal - Heffron Super Toolkit – how it works smFinal - Heffron Super Toolkit – how it works smhttps://www.heffron.com.au/hubfs/Videos/Final%20-%20Heffron%20Super%20Toolkit%20%E2%80%93%20how%20it%20works%20sm.mp4103nonohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/cross.pngcrosscrosshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/iStock-1133839163_Super-Toolkit_1600x600.webpiStock-1133839163_Super-Toolkit_1600x600iStock-1133839163_Super-Toolkit_1600x6002026-04-23https://www.heffron.com.au/news/company-directors-gainful-employmenthttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/directing-a-super-benefit-to-someone-else.pngdirecting-a-super-benefit-to-someone-elsedirecting-a-super-benefit-to-someone-elsehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12022-10-30https://www.heffron.com.au/news/5-tips-when-partially-commuting-a-pensionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/commuting-pensions-1.jpgcommuting-pensions-1commuting-pensions-1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32023-12-12https://www.heffron.com.au/news/understanding-the-complexities-of-untaxed-elementshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpUnderstanding the complexities of untaxed elements - Blog Images - RENDER SIZE - 805 x 482 pxUnderstanding the complexities of untaxed elements - Blog Images - RENDER SIZE - 805 x 482 px2025-11-26https://www.heffron.com.au/news/lets-celebrate-turning-65https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/smsf-compensation-what-protection-do-you-have-heffronhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSegregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-05-11https://www.heffron.com.au/news/parliament-resumes-superannuation-measures-introducedhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBnhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2022-10-30https://www.heffron.com.au/news/lrba-setup-costs-does-the-super-fund-need-to-pay-for-themhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webpBlog - Latest on NALEBlog - Latest on NALEhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webpBlog Images - LRBA set up costsBlog Images - LRBA set up costshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/news/does-ecpi-continue-on-my-reversionary-pension-even-though-it-will-put-me-over-my-transfer-balance-cap-1https://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpDoes ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/news/5-tips-when-fully-commuting-pensionshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/fully-commting-2-1.jpgfully-commting-2-1fully-commting-2-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)2023-12-12https://www.heffron.com.au/news/three-tips-on-handling-smsf-assets-if-your-relationship-breaks-downhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZnItZ3JhcGhpYy0yLnBuZw==.pngaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZnItZ3JhcGhpYy0yLnBuZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZnItZ3JhcGhpYy0yLnBuZw==https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2024-03-15https://www.heffron.com.au/news/movement-on-legacy-pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)2026-02-26https://www.heffron.com.au/news/megs-musings-sep-2024https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/knowledge-centre/what-types-of-pensions-can-i-havehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-05-06https://www.heffron.com.au/knowledge-centre/wind-up-smsfhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-05-13https://www.heffron.com.au/news/nale-ruling-finalised-some-good-news-some-not-so-goodhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/nale-1.jpgnale-1nale-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2022-10-27https://www.heffron.com.au/news/co-directors-and-related-partieshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/ask-an-expert-909998210_1200px-1616554690-1.jpgask-an-expert-909998210_1200px-1616554690-1ask-an-expert-909998210_1200px-1616554690-1https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2023-12-12https://www.heffron.com.au/news/ecpi-capital-gains-and-losses-in-funds-that-cannot-be-segregatedhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Legal%20Generic.jpgLegal GenericLegal Generichttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20and%20related-party%20tenants%20what%20trustees%20should%20do%20when%20rent%20is%20lateBlog%20Images%201200x628px%20(5).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2022-10-30https://www.heffron.com.au/news/hidden-costs-in-consolidating-superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sean-Johnstone-WebP.webpSean-Johnstone-WebPSean-Johnstone-WebPhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Hidden%20costs%20in%20consolidating%20super.jpgHidden costs in consolidating superHidden costs in consolidating superhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32022-10-27https://www.heffron.com.au/news/megs-musings-june-2021https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-52-85-AM.jpegmegsmusingblog-May-20-2022-04-51-52-85-AMmegsmusingblog-May-20-2022-04-51-52-85-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2025-06-04https://www.heffron.com.au/news/directing-a-super-benefit-to-someone-elsehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/directing-a-super-benefit-to-someone-else-1.pngdirecting-a-super-benefit-to-someone-else-1directing-a-super-benefit-to-someone-else-1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)2023-12-12https://www.heffron.com.au/news/family-law-rate-updatedhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webpSuperannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpgSue-Bhattacharjee-LRSue-Bhattacharjee-LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webpFamily Law Change 1200x628pxFamily Law Change 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2026-08-03https://www.heffron.com.au/news/why-isnt-my-actuarial-as-high-as-i-thought-it-would-behttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/actuarial-percent_blog-1.pngactuarial-percent_blog-1actuarial-percent_blog-1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2023-12-12https://www.heffron.com.au/news/superannuation-contributions-via-atos-small-business-superannuation-clearing-househttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zY3JhcHBpbmctNTAway1saWZldGltZS1saW1pdC1mb3Itbm9uLWNvbmNlc3Npb25hbC1jb250cmlidXRpb25zLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zY3JhcHBpbmctNTAway1saWZldGltZS1saW1pdC1mb3Itbm9uLWNvbmNlc3Npb25hbC1jb250cmlidXRpb25zLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zY3JhcHBpbmctNTAway1saWZldGltZS1saW1pdC1mb3Itbm9uLWNvbmNlc3Npb25hbC1jb250cmlidXRpb25zLmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-30https://www.heffron.com.au/5185bb7c-aebb-42dc-9e0b-b364712fb030https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/HeffronLogo_RGB.pngHeffronLogo_RGBHeffronLogo_RGBhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/HeffronLogo_RGB-1.pngHeffronLogo_RGB-1HeffronLogo_RGB-12025-03-17https://www.heffron.com.au/news/my-smsf-owns-property-what-can-i-legally-do-to-enhance-its-value-myselfhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/news/grey-area-super-accounts-between-200k-and-500k-have-an-important-decision-to-makehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpggrey-area-super-balance-image-1grey-area-super-balance-image-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpgsegregation-of-assets-blog-1segregation-of-assets-blog-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpgbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMbudgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.pngwebsite-image---man-with-money-1200x628-1website-image---man-with-money-1200x628-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpgbudgetbites_tiles_01-blogpost-4budgetbites_tiles_01-blogpost-4https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpgcan-retire-2000x1200px(1)-1can-retire-2000x1200px(1)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webpBlog Images - when is retirment really retirementBlog Images - when is retirment really retirementhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpgpbpi-tool---istock-1189531470-1pbpi-tool---istock-1189531470-1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webpHas your client really retired - Blog Images 1200x628px (17)Has your client really retired - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpgwhen-SMSFs-stop-being-appropriate-1when-SMSFs-stop-being-appropriate-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2023-12-12https://www.heffron.com.au/news/why-a-partial-commutation-is-so-powerfulhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-3-1200x630px-1.pngblog-3-1200x630px-1blog-3-1200x630px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)2022-10-30https://www.heffron.com.au/news/saasy-for-somehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpgMergerMergerhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpgHeffron_podcast-3Heffron_podcast-3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpgsmsf-administrator-of-the-year-2019-1smsf-administrator-of-the-year-2019-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpgMartinHeffron_LRMartinHeffron_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1.jpgnew-bring-forward-rules-from-july-1new-bring-forward-rules-from-july-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpegmegsmusingblog-May-20-2022-04-56-56-62-AMmegsmusingblog-May-20-2022-04-56-56-62-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpgandrewhamilton-1andrewhamilton-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.pngwhatsinaname-1200x630px-1whatsinaname-1200x630px-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpgpermanent-records-1200pxpermanent-records-1200pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-12-12https://www.heffron.com.au/news/smsf-insurance-policies-have-you-got-the-correct-ownerhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF insurance policies – have you got the correct owner - Blog Images 1200x628px (30)SMSF insurance policies – have you got the correct owner - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/can-your-client-retire-despite-receiving-income-protection-benefitshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webpBlog Images - when is retirment really retirementBlog Images - when is retirment really retirementhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpgcan-retire-2000x1200px(1)-1can-retire-2000x1200px(1)-1https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2022-10-26https://www.heffron.com.au/news/what-does-operative-time-mean-when-ex-spouses-are-splitting-superhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpgSue-Bhattacharjee-LRSue-Bhattacharjee-LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-02-26https://www.heffron.com.au/news/megs-musings-march-2022https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-2.jpegmegsmusingblog-2megsmusingblog-2https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2024-03-15https://www.heffron.com.au/news/natural-disasters-early-access-to-superhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/super-and-natural-disasters-1.jpgsuper-and-natural-disasters-1super-and-natural-disasters-1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)2022-10-30https://www.heffron.com.au/news/will-contribution-caps-be-indexed-on-1-july-2023https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://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).webpWill contribution caps be indexed on 1 July 2023 - Blog Images 1200x628px (9)Will contribution caps be indexed on 1 July 2023 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deduction2026-02-26https://www.heffron.com.au/news/nali-updatehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)2026-02-26https://www.heffron.com.au/about-us/student-career-pathwayshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Staff%20headshots%20Circle%20400px.webpStaff headshots Circle 400pxStaff headshots Circle 400pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Michelle-Feng-185px.pngMichelle-Feng-185pxMichelle-Feng-185pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Gerhard-Beukes-185px.pngGerhard-Beukes-185pxGerhard-Beukes-185px2026-02-02https://www.heffron.com.au/news/thinking-of-retirement-read-this-before-you-start-a-super-pensionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-51-45-55-AM.pngafr-graphic-2-May-20-2022-03-51-45-55-AMafr-graphic-2-May-20-2022-03-51-45-55-AM2023-12-12https://www.heffron.com.au/news/making-super-work-harderhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpgbudgetbites_tiles_01-blogpost-4budgetbites_tiles_01-blogpost-4https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2023-12-12https://www.heffron.com.au/news/federal-budget-2020-21-what-didnt-we-seehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpgbudgetbites_tiles_01-blogpost-4budgetbites_tiles_01-blogpost-4https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/LeighMansell_LR.jpgLeighMansell_LRLeighMansell_LRhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)2022-10-30https://www.heffron.com.au/smsf-services-for-bt-adviser-customershttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Michael%20Lorimer%20500px.webpMichael Lorimer 500pxMichael Lorimer 500pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Dean.webpHeffron-Admin-CRM-LR-DeanHeffron-Admin-CRM-LR-Deanhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/Trustee-responsibilites.webpTrustee-responsibilitesTrustee-responsibiliteshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Sheldon%20Marlowe%20500px.webpSheldon Marlowe 500pxSheldon Marlowe 500pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/What-to-think-about.webpWhat-to-think-aboutWhat-to-think-abouthttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/SMSF-investments.webpSMSF-investmentsSMSF-investments2026-03-15https://www.heffron.com.au/knowledge-centre/smsf-the-platform-for-lifehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-18https://www.heffron.com.au/knowledge-centre/smsf-trust-deedhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/knowledge-centre/heffrons-online-portal-maestrohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/Maestro.jpgMaestroMaestrohttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-05-14https://www.heffron.com.au/news/what-happens-to-my-clients-superannuation-when-they-diehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Older%20Male%20Couple.jpgOlder Male CoupleOlder Male Couplehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2022-10-30https://www.heffron.com.au/news/covid-19-and-superhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Covid-19_and_Super-1.jpgCovid-19_and_Super-1Covid-19_and_Super-1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2022-10-30https://www.heffron.com.au/news/doubling-your-super-contribution-tax-deductions-but-carefullyhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-02-26https://www.heffron.com.au/news/qualified-audit-reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/megs-musings-july-2021https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2024-03-15https://www.heffron.com.au/knowledge-centre/roles-in-an-smsfhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/news/tbar-changes-are-cominghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/TBAR%20changes%20are%20coming.jpgTBAR changes are comingTBAR changes are cominghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2022-10-31https://www.heffron.com.au/news/federal-budget-2021-22-legacy-pension-relief-at-long-lasthttps://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpgparliment-1parliment-1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)2023-12-12https://www.heffron.com.au/news/6-member-fund-concept-shelvedhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Year-End-Timing-Contributions.jpgYear-End-Timing-ContributionsYear-End-Timing-Contributionshttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)2022-10-30https://www.heffron.com.au/news/social-security-debt-waiver-smsf-legacy-pension-amnestyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2026-02-26https://www.heffron.com.au/news/whats-on-the-agenda-when-parliament-returns-next-weekhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpgparliment-1parliment-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2023-12-12https://www.heffron.com.au/news/is-this-a-permitted-smsf-investmenthttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Is%20this%20a%20permitted%20SMSF%20investment%20-%20Blog%20Images%201200x628px%20(31).webpIs this a permitted SMSF investment - Blog Images 1200x628px (31)Is this a permitted SMSF investment - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)2026-02-26https://www.heffron.com.au/heffron-super-companion-non-enterprise-users-terms-and-conditions-of-usehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2023-07-28https://www.heffron.com.au/news/megs-musings-february-2022https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-1.jpegmegsmusingblog-1megsmusingblog-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2023-12-12https://www.heffron.com.au/knowledge-centre/return-not-necessaryhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-18https://www.heffron.com.au/news/when-does-retirement-really-mean-retirementhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webpBlog Images - when is retirment really retirementBlog Images - when is retirment really retirementhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)2026-02-26https://www.heffron.com.au/news/buying-smsf-investments-from-an-estatehttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/buying-smsf-investments-from-an-estate-1.jpgbuying-smsf-investments-from-an-estate-1buying-smsf-investments-from-an-estate-12022-10-26https://www.heffron.com.au/news/division-296-and-defined-benefitshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webpBlog Images - Div 296 and defined benefitsBlog Images - Div 296 and defined benefitshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-03-05https://www.heffron.com.au/news/ato-flexes-muscles-on-lodgement-deadlines-but-is-that-really-a-bad-thinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Legal%20Generic.jpgLegal GenericLegal Generichttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-30https://www.heffron.com.au/news/megs-musings-april-2021https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-57-14-43-AM.jpegmegsmusingblog-May-20-2022-04-57-14-43-AMmegsmusingblog-May-20-2022-04-57-14-43-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12023-04-20https://www.heffron.com.au/news/megs-musings-jun-2024https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-color2026-02-26https://www.heffron.com.au/news/pension-planning-for-30-june-2018https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webpSole traders face super access challenges v2 - Blog Images 1200x628px (31)Sole traders face super access challenges v2 - Blog Images 1200x628px (31)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1187319810_lr.jpgistock-1187319810_lristock-1187319810_lrhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)2022-10-30https://www.heffron.com.au/news/permanent-records-what-are-they-and-can-we-stop-keeping-themhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px-1.jpgpermanent-records-1200px-1permanent-records-1200px-1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628px2024-03-15https://www.heffron.com.au/news/megs-musings-august-2020https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-08-67-AM.jpegmegsmusingblog-May-20-2022-04-56-08-67-AMmegsmusingblog-May-20-2022-04-56-08-67-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-color2023-11-05https://www.heffron.com.au/knowledge-centre/borrowing-to-investhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-07-09https://www.heffron.com.au/news/product-update-super-companion-october-2023https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webpMedia Release - Blog Images 1200x628pxMedia Release - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/New-Super-Companion-Homepage.jpgNew-Super-Companion-HomepageNew-Super-Companion-Homepagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.pngIdeaIdeahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.pngWhats-New-Icon-01Whats-New-Icon-01https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2024-03-15https://www.heffron.com.au/news/winding-up-a-pension-fund-should-be-handled-with-carehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWinding up a pension fund should be handled with care - webp file - Blog Images 1200x628px (1)Winding up a pension fund should be handled with care - webp file - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2026-02-26https://www.heffron.com.au/news/data-bringing-it-back-homehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpgHeffron_podcast-3Heffron_podcast-3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpgMartinHeffron_LRMartinHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpgsmsf-administrator-of-the-year-2019-1smsf-administrator-of-the-year-2019-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpgSMS_alerts_to_SMSF_changes-1SMS_alerts_to_SMSF_changes-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.pngwhatsinaname-1200x630px-1whatsinaname-1200x630px-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpgMergerMergerhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1.jpgnew-bring-forward-rules-from-july-1new-bring-forward-rules-from-july-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpegmegsmusingblog-May-20-2022-04-56-56-62-AMmegsmusingblog-May-20-2022-04-56-56-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpgpermanent-records-1200pxpermanent-records-1200pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpgandrewhamilton-1andrewhamilton-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpgsmsf-20-years-of-growth-1smsf-20-years-of-growth-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpegmegsmusingblog-May-20-2022-04-56-21-79-AMmegsmusingblog-May-20-2022-04-56-21-79-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpegmegsmusingblog-May-20-2022-04-56-50-37-AMmegsmusingblog-May-20-2022-04-56-50-37-AM2023-12-12https://www.heffron.com.au/news/changing-the-trustee-of-an-smsf-traps-to-watch-forhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-534890327_1200px-1.jpgistock-534890327_1200px-1istock-534890327_1200px-1https://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)2024-03-14https://www.heffron.com.au/news/death-of-a-spouse-when-both-members-of-a-couple-have-pensions-how-are-these-managedhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtaHVzYmFuZC1kaWVkLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtaHVzYmFuZC1kaWVkLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtaHVzYmFuZC1kaWVkLmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2022-10-30https://www.heffron.com.au/news/year-end-contributions-and-pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Year-end-contributions-and-pensions-1.jpgYear-end-contributions-and-pensions-1Year-end-contributions-and-pensions-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22022-10-30https://www.heffron.com.au/news/event-based-reportinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/who-should-be-using-catch-up-rules.jpgwho-should-be-using-catch-up-ruleswho-should-be-using-catch-up-ruleshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)2022-10-30https://www.heffron.com.au/news/megs-budget-musingshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/megsmusingblog-1.jpgmegsmusingblog-1megsmusingblog-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2022-10-30https://www.heffron.com.au/knowledge-centre/limited-power-of-attorneyhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-19https://www.heffron.com.au/news/parliament-has-now-retired-for-the-2018-year-did-they-leave-any-unfinished-superannuation-businesshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment.jpgparlimentparlimenthttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)2022-10-30https://www.heffron.com.au/news/future-service-tax-deductions-some-traps-for-the-unwaryhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpFuture service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpgblog-images-2000x1200px-(1)-1651536366blog-images-2000x1200px-(1)-1651536366https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpgistock-648833258-1istock-648833258-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gifolder-couple-holding-hands-1older-couple-holding-hands-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpgblog-images-1200x628px-1654140451blog-images-1200x628px-1654140451https://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpgblog-images-2000x1200px-(2)-1blog-images-2000x1200px-(2)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpgman-on-beach-1man-on-beach-1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpgblog-images-2000x1200px-(1)-1blog-images-2000x1200px-(1)-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpDoes ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webpDeath of an SMSF member - Blog Images 1200x628px (6)Death of an SMSF member - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpgControl_SMSF_member_incapacity_death-1Control_SMSF_member_incapacity_death-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-02-26https://www.heffron.com.au/news/taking-assets-out-of-super-when-timing-mattershttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpTaking assets out of super – when timing matters v2 - Blog Images 1200x628px (10)Taking assets out of super – when timing matters v2 - Blog Images 1200x628px (10)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2026-02-26https://www.heffron.com.au/news/death-and-transfer-balance-cap-reportinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.pngcritical-pension-fund-docs-blogcritical-pension-fund-docs-bloghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2022-10-31https://www.heffron.com.au/knowledge-centre/payday-superhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logo2026-05-13https://www.heffron.com.au/news/non-arms-length-expenses-nale-where-are-we-nowhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webpBlog - Latest on NALEBlog - Latest on NALEhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webpBlog Images - LRBA set up costsBlog Images - LRBA set up costshttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/nale-882802584_1200px-1.jpgnale-882802584_1200px-1nale-882802584_1200px-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Title2023-12-12https://www.heffron.com.au/news/shareholder-in-your-smsf-trustee-companyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/news/30-june-is-approaching-time-to-value-assetshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-02-26https://www.heffron.com.au/iq-helphttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/name-your-account-1632044537.pngname-your-account-1632044537name-your-account-1632044537https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl-confirmation.pngbgl-confirmationbgl-confirmationhttps://www.heffron.com.au/hubfs/Heffron-IQ-How-to-step-3.jpgHeffron-IQ-How-to-step-3Heffron-IQ-How-to-step-3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/account-management---connect.pngaccount-management---connectaccount-management---connecthttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---edit-fund-1632047959.pngbgl---edit-fund-1632047959bgl---edit-fund-1632047959https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/Screen%20Shot%202023-02-13%20at%204.30.52%20pm.webpScreen Shot 2023-02-13 at 4.30.52 pmScreen Shot 2023-02-13 at 4.30.52 pmhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---selectedfund-1632048590.pngbgl---selectedfund-1632048590bgl---selectedfund-1632048590https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---fund-review-1632049227.pngbgl---fund-review-1632049227bgl---fund-review-1632049227https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/heffron-iq-account-management.pngheffron-iq-account-managementheffron-iq-account-managementhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl-login.pngbgl-loginbgl-loginhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/share-email-1632044805.pngshare-email-1632044805share-email-1632044805https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/Screen%20Shot%202023-02-13%20at%204.22.03%20pm.webpScreen Shot 2023-02-13 at 4.22.03 pmScreen Shot 2023-02-13 at 4.22.03 pmhttps://www.heffron.com.au/hubfs/1.%20Main%20images/Heffron%20IQ%20Portal/Heffron-IQ-How-to-step-2.jpgHeffron-IQ-How-to-step-2Heffron-IQ-How-to-step-2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/iq-screen-shot---account-invitation-email.pngiq-screen-shot---account-invitation-emailiq-screen-shot---account-invitation-emailhttps://www.heffron.com.au/hubfs/Heffron-IQ-How-to-step-4.jpgHeffron-IQ-How-to-step-4Heffron-IQ-How-to-step-4https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/account-invitation-1631848414.pngaccount-invitation-1631848414account-invitation-1631848414https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---search-a-fund.pngbgl---search-a-fundbgl---search-a-fundhttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl-revoke.pngbgl-revokebgl-revoke2024-04-15https://www.heffron.com.au/news/new-years-resolutionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webpBlog Images - New Years Resolutions newBlog Images - New Years Resolutions newhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2026-02-26https://www.heffron.com.au/news/division-296-more-than-just-a-new-taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webpBlog - Div 296 impact on TSBBlog - Div 296 impact on TSBhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 22026-03-05https://www.heffron.com.au/news/when-to-complete-a-tbar-to-report-the-reversion-of-pensionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpgblog-images-1200x628px-1654140451blog-images-1200x628px-1654140451https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)2022-10-30https://www.heffron.com.au/news/megs-musings-march-part-2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-35-24-AM.jpegmegsmusingblog-May-20-2022-04-56-35-24-AMmegsmusingblog-May-20-2022-04-56-35-24-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2023-11-05https://www.heffron.com.au/news/ecpi-making-great-choiceshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpActuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/image%20-%20Figure%201%20-%20ECPI.pngimage - Figure 1 - ECPIimage - Figure 1 - ECPIhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/segregating-in-smsfs-beyond-1-july-2017https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/7_steps_ATO_compliant_investment_strategy.jpg7_steps_ATO_compliant_investment_strategy7_steps_ATO_compliant_investment_strategyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12022-10-30https://www.heffron.com.au/news/no-lower-limit-a-good-start-for-smsfs-in-2019https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.pngcritical-pension-fund-docs-blogcritical-pension-fund-docs-bloghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.pnggrandfathering-pension---1200x630pxgrandfathering-pension---1200x630pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpgsmsfs-investing-in-unlisted-companies-blog-2000x1200pxsmsfs-investing-in-unlisted-companies-blog-2000x1200pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpgistock-1152955531istock-1152955531https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpgSG_amnestySG_amnestyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-color2022-10-30https://www.heffron.com.au/news/new-rules-if-you-put-too-much-into-superhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-51-45-55-AM.pngafr-graphic-2-May-20-2022-03-51-45-55-AMafr-graphic-2-May-20-2022-03-51-45-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)2023-12-12https://www.heffron.com.au/about-us/our-teamhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Leigh%20Mansell%201000px.jpgLeigh Mansell 1000pxLeigh Mansell 1000pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Nick%20Chandler%20500px.webpNick Chandler 500pxNick Chandler 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Andrew%20Hamilton%20500px.webpAndrew Hamilton 500pxAndrew Hamilton 500pxhttps://www.heffron.com.au/hubfs/Jodi-Stapleton-LR.webpJodi-Stapleton-LRJodi-Stapleton-LRhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Lisa%20Buckingham%20500px.webpLisa Buckingham 500pxLisa Buckingham 500pxhttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Tracey-Hunter-LR.webpTracey-Hunter-LRTracey-Hunter-LRhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Matthew-Bogacz-LR.jpgMatthew-Bogacz-LRMatthew-Bogacz-LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Michael%20Lorimer%20500px.webpMichael Lorimer 500pxMichael Lorimer 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Kylie%20Hancock%20500px.webpKylie Hancock 500pxKylie Hancock 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpgSue-Bhattacharjee-LRSue-Bhattacharjee-LRhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Jacinta%20Wheeler%20500px.webpJacinta Wheeler 500pxJacinta Wheeler 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Sheldon%20Marlowe%20500px.webpSheldon Marlowe 500pxSheldon Marlowe 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Courtney-Sutton-LR.jpgCourtney-Sutton-LRCourtney-Sutton-LRhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Annie-Dawson-1000px.jpgAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Nic%20Moran%20500px.webpNic Moran 500pxNic Moran 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Lyn-Formica-1000px.jpgLyn-Formica-1000pxLyn-Formica-1000pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Olivia-Carter-LR.webpOlivia-Carter-LROlivia-Carter-LRhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Andrea%20Connor%20500px.webpAndrea Connor 500pxAndrea Connor 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Meg-Heffron-1000px.jpgMeg-Heffron-1000pxMeg-Heffron-1000pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Dean%20Rosario%20500px.webpDean Rosario 500pxDean Rosario 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Nat%20Sillar%20500px.webpNat Sillar 500pxNat Sillar 500pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Sean%20Johnstone%20500px.webpSean Johnstone 500pxSean Johnstone 500px2026-04-09https://www.heffron.com.au/newshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Main%20blue%20header%202.jpgMain blue header 2Main blue header 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webpSuperannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)2024-04-30https://www.heffron.com.au/news/limited-nale-reprieve-for-one-more-yearhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Limited%20NALE.jpgLimited NALELimited NALEhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32024-03-14https://www.heffron.com.au/news/megs-musings-marchhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2023-11-05https://www.heffron.com.au/news/when-its-time-to-say-goodbye-to-your-diy-super-fund-0https://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webpBlog Images - New Years Resolutions newBlog Images - New Years Resolutions newhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)2026-02-26https://www.heffron.com.au/news/federal-budget-2021-22-a-big-day-for-super-contributionshttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpgparliment-1parliment-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32023-12-12https://www.heffron.com.au/news/feel-like-dealings-with-a-related-party-but-theyre-nothttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpScenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)2026-02-26https://www.heffron.com.au/news/its-a-new-year-but-will-there-be-new-capshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webpBlog Images - Whats on the agenda for super this year RBlog Images - Whats on the agenda for super this year Rhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webpBlog - bring forward rules when caps are changingBlog - bring forward rules when caps are changinghttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webpBlog Image - Spouse contribution splittingBlog Image - Spouse contribution splittinghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20Cap%20Changes.webpBlog Images - Contribution Cap ChangesBlog Images - Contribution Cap Changeshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-12026-04-28https://www.heffron.com.au/news/death-in-an-smsf-practical-issues-with-individual-trusteeshttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpgblog-images-2000x1200px-(1)-1651536366blog-images-2000x1200px-(1)-1651536366https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpgblog-images-2000x1200px-(1)-1blog-images-2000x1200px-(1)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webpDeath of an SMSF member - Blog Images 1200x628px (6)Death of an SMSF member - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpFuture service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpgControl_SMSF_member_incapacity_death-1Control_SMSF_member_incapacity_death-1https://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).webpDoes ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gifolder-couple-holding-hands-1older-couple-holding-hands-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpgman-on-beach-1man-on-beach-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpgblog-images-2000x1200px-(2)-1blog-images-2000x1200px-(2)-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webpBlog Images - Inheriting super pensionsBlog Images - Inheriting super pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpgblog-images-1200x628px-1654140451blog-images-1200x628px-1654140451https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpgistock-648833258-1istock-648833258-12022-10-30https://www.heffron.com.au/news/megs-musings-april-2022https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-3.jpegmegsmusingblog-3megsmusingblog-3https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2023-12-12https://www.heffron.com.au/news/division-296-final-regulations-key-issues-unresolvedhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webpNon concessional contributions v2 - Blog Images 1200x628px (4)Non concessional contributions v2 - Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webpSMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)2026-07-06https://www.heffron.com.au/knowledge-centre/what-is-an-smsf-audithttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bg2026-06-18https://www.heffron.com.au/news/allocating-reserves-in-the-new-worldhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpgAllocating reserves in the new world - Blog Images 1200x628pxAllocating reserves in the new world - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Image2026-02-26https://www.heffron.com.au/news/division-296-draft-regulations-key-highlights-heffronhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webpBlog - Div 296 impact on TSBBlog - Div 296 impact on TSBhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpDivision 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)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.webpDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxDraft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%2c%20legacy%20pensions%20and%20reserves%20%E2%80%93%20a%20real%20dilemma%20v2%20-%20Blog%20Images%201200x628px%20(19).webpDivision 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webpBlog Images - Div 296 and defined benefitsBlog Images - Div 296 and defined benefitshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)2026-04-28https://www.heffron.com.au/news/updated-superstream-tips-and-trickshttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sean-Johnstone-WebP.webpSean-Johnstone-WebPSean-Johnstone-WebPhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20SuperStream%20Tips%20and%20Traps.pngBlog - SuperStream Tips and TrapsBlog - SuperStream Tips and Trapshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-02-26https://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-paymentshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy90aXBzLWZvci13aXRoZHJhd2luZy0xMjAweDYyOHB4LmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy90aXBzLWZvci13aXRoZHJhd2luZy0xMjAweDYyOHB4LmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy90aXBzLWZvci13aXRoZHJhd2luZy0xMjAweDYyOHB4LmpwZw==https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)2022-10-30https://www.heffron.com.au/news/can-a-child-receive-a-government-co-contributionhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(3)-1.jpgblog-images-2000x1200px-(3)-1blog-images-2000x1200px-(3)-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2022-10-27https://www.heffron.com.au/knowledge-centre/who-can-receive-your-super-when-you-diehttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-18https://www.heffron.com.au/news/covid-19-relief-extension-announcedhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-1.jpgblog-images-2000x1200px-1blog-images-2000x1200px-1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)2022-10-26https://www.heffron.com.au/news/franking-credit-refundshttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1.jpgcan-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1https://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 12024-03-15https://www.heffron.com.au/news/what-to-do-to-protect-your-smsf-from-fraudhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/division-296-smsf-defined-benefit-legacy-pensions-what-to-do-by-30-june-2026https://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AM2026-04-28https://www.heffron.com.au/news/federal-budget-2024-25https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%20Blog%20banners%20-%20Main%20article.webpBudget Blog banners - Main articleBudget Blog banners - Main articlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/some-lrba-amounts-now-to-be-included-in-total-superannuation-balance-tsbhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)2023-12-12https://www.heffron.com.au/news/new-rent-relief-code-of-conduct-what-does-it-mean-for-smsfshttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-code-of-conduct-1.jpgrent-relief-code-of-conduct-1rent-relief-code-of-conduct-1https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-12-12https://www.heffron.com.au/news/super-rules-to-explain-to-your-childrenhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webpBlog Images - New Years Resolutions newBlog Images - New Years Resolutions newhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)2026-02-26https://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-actuarialhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/third-actuarial-image-blog-1.pngthird-actuarial-image-blog-1third-actuarial-image-blog-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2023-12-12https://www.heffron.com.au/knowledge-centre/sole-purpose-test-smsfhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-06-18https://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-obligationshttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db3ZpZC1lYXJseS1yZWxlYXNlLW1lYXN1cmUtZXh0ZW5kZWQtaW50ZWdyaXR5LXdhcm5pbmctQVRPLmpwZw==.jpegaHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db3ZpZC1lYXJseS1yZWxlYXNlLW1lYXN1cmUtZXh0ZW5kZWQtaW50ZWdyaXR5LXdhcm5pbmctQVRPLmpwZw==aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db3ZpZC1lYXJseS1yZWxlYXNlLW1lYXN1cmUtZXh0ZW5kZWQtaW50ZWdyaXR5LXdhcm5pbmctQVRPLmpwZw==https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2022-10-30https://www.heffron.com.au/knowledge-centre/anti-money-laundering-amlhttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LR2026-05-14https://www.heffron.com.au/news/megs-musings-may-2026-heffronhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2026-05-04https://www.heffron.com.au/news/division-296-tax-legacy-pensions-and-reserves-a-real-dilemmahttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpDivision 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)2026-04-28https://www.heffron.com.au/news/what-are-the-risks-in-our-major-super-sectorshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-01-12https://www.heffron.com.au/news/megs-musings-october-2025https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpegmegsmusingblog-May-20-2022-04-51-01-00-AMmegsmusingblog-May-20-2022-04-51-01-00-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2026-02-26https://www.heffron.com.au/about-us/heffrons-helping-handhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/Sweat%20for%20Survivors.pngSweat for SurvivorsSweat for Survivors2023-07-28https://www.heffron.com.au/news/fund-buys-building-materials-from-related-partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sean-Johnstone-WebP.webpSean-Johnstone-WebPSean-Johnstone-WebPhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/education-and-support/professionals/courses/overviewhttps://www.heffron.com.au/hubfs/Heffron%20Courses%20Animation%2004-26%20sm.mp4/medium.jpgHeffron Courses Animation 04-26 smAre 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.https://www.heffron.com.au/hubfs/Heffron%20Courses%20Animation%2004-26%20sm.mp481nonoAccreditedCoursesHeffronCoursesSuperannuationEducationSMSFCourseFlexibleLearningSMSFSpecializationhttps://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Course-Solutions-2026-04.gifHeffron-Course-Solutions-2026-04Heffron-Course-Solutions-2026-04https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-05-25https://www.heffron.com.au/news/megs-musings-june-2022https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog.jpegmegsmusingblogmegsmusingblog2024-03-15https://www.heffron.com.au/education-and-support/professionals/technical-support/help-deskhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Technical-Support-hero-2024-1600x600.pngTechnical-Support-hero-2024-1600x600Technical-Support-hero-2024-1600x600https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2026-07-16https://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-accounthttps://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.webpMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxMy trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webpCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxCalculating contribution limits when thresholds are changing - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/ATO-compliance-concessions.jpgATO-compliance-concessionsATO-compliance-concessionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)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).webpDo tax concessions have to match the condition of release - Blog Images 1200x628px (3)Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webpBlog - Benefit Calculations 2Blog - Benefit Calculations 22022-10-30https://www.heffron.com.au/news/what-not-to-do-with-older-account-based-pensionshttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)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).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/What-NOT-to-do-older-account-based-pensions-1.jpgWhat-NOT-to-do-older-account-based-pensions-1What-NOT-to-do-older-account-based-pensions-1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)2022-10-30https://www.heffron.com.au/news/pension-failures-navigating-the-new-ruleshttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/megs-musings-nov-2022https://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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpegmegsmusingblog-finalmegsmusingblog-finalhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628px2026-02-26https://www.heffron.com.au/news/valuing-assets-to-market-in-smsfshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Valuing%20assets%20to%20market%20in%20SMSFs%20-%20Blog%20Images%201200x628px%20(34).webpValuing assets to market in SMSFs - Blog Images 1200x628px (34)Valuing assets to market in SMSFs - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)2026-02-26https://www.heffron.com.au/news/moving-to-100-pension-phase-why-is-it-so-hard-to-explain-my-actuarialhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pension-blog-1.pngpension-blog-1pension-blog-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)2023-06-21https://www.heffron.com.au/news/legacy-pension-amnesty-and-reserve-changes-here-at-lasthttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-02-26https://www.heffron.com.au/news/lrba-property-expenseshttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webpBlog Image - Missing the contribution deadline-1Blog Image - Missing the contribution deadline-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webpMobile app and world mapBlog - Investing overseas with your SMSFhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AM2026-02-26https://www.heffron.com.au/knowledge-centre/what-happens-if-you-exceed-the-contributions-limitshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/footer-logo.svgfooter-logofooter-logohttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LR2026-05-13https://www.heffron.com.au/news/authority-to-release-excess-non-concessional-contributionshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webpAuthority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AM2026-02-26https://www.heffron.com.au/news/access-super-under-tpdhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webpAccess super under TPD - Blog Images 1200x628px (11)Access super under TPD - Blog Images 1200x628px (11)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)2026-02-26https://www.heffron.com.au/services/administration/administration-for-advisershttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/cross.pngcrosscrosshttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpgBlue background mainBlue background mainhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).pngtick (1)tick (1)2026-05-31https://www.heffron.com.au/news/why-all-smsf-members-should-have-an-enduring-power-of-attorneyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpMy parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webpBlog Images - SBCHBlog Images - SBCHhttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Enduring%20PoA.jpgEnduring PoAEnduring PoAhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webpBlog Images - paying tax or other special releasesBlog Images - paying tax or other special releaseshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webpBuilding materials from a related partyBuilding materials from a related partyhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webpBlog Images - Kids and superBlog Images - Kids and superhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webpBlog - Double contribution tax deductionBlog - Double contribution tax deductionhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxMy SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpHow are so many people accessing their super early v2 - Blog Images 1200x628px (37)How are so many people accessing their super early v2 - Blog Images 1200x628px (37)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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webpBlog Image - Qualified audit reportBlog Image - Qualified audit reporthttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350px2022-10-27https://www.heffron.com.au/news/terminal-medical-conditions-and-access-to-superhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webpChristmas giving and SMSFs v2 - Blog Images 1200x628px (34)Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webp30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webpLets celebrate turning 65 v2 - Blog Images 1200x628px (20)Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpgistock-1152955531istock-1152955531https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpgAlexDenham_LRAlexDenham_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpTop 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)2022-10-30https://www.heffron.com.au/news/super-fund-lookup-regulation-details-removedhttps://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).webpRemind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webpLRBA property expenses v2 - Blog Images 1200x628px (3)LRBA property expenses v2 - Blog Images 1200x628px (3)https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webpStarting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webpBlog Images - Non complianceBlog Images - Non compliancehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webpAnnie-Dawson-1000pxAnnie-Dawson-1000pxhttps://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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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).webpV2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)2026-02-26https://www.heffron.com.au/news/whats-the-current-state-of-play-for-smsfs-that-underpay-pensionshttps://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).webpWhen should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpLegacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webpBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxBig changes for funds allocating reserves - webp file - Blog Images 1200x628pxhttps://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).webpWinding up a pension fund should be handled with care - webp file - Blog Images 1200x628px (1)Winding up a pension fund should be handled with care - webp file - Blog Images 1200x628px (1)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).webpPension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webpBlog Image - Movement on legacy pensionsBlog Image - Movement on legacy pensionshttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://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).webpLegacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)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).webpWhen income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webpTips for winding up market linked pensions v2 - Blog Images 1200x628px (30)Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)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).webpCan my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)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).webpWhat’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)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).webpECPI – making great choices v2 - Blog Images 1200x628px (39)ECPI – making great choices v2 - Blog Images 1200x628px (39)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webpSMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)SMSF Pensions & ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)2026-02-26https://www.heffron.com.au/news/megs-musings-federal-budget-2021-22-an-overviewhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-57-02-41-AM.jpegmegsmusingblog-May-20-2022-04-57-02-41-AMmegsmusingblog-May-20-2022-04-57-02-41-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 tax2022-10-27https://www.heffron.com.au/news/megs-musings-march-2025https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/megsmusingblog-1.jpgmegsmusingblog-1megsmusingblog-1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 32026-02-26https://www.heffron.com.au/news/would-indexing-the-3m-for-division-296-tax-solve-everythinghttps://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).webpWhen an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)When an SMSF paying pensions does not need an actuarial certificate to claim ECPI - Blog Images 1200x628px (1)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://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.webpWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxWhy SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webpV2 - Div 296 tax regulations - Blog Images 1200x628px (1)V2 - Div 296 tax regulations - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.pngafr-graphic-2-May-20-2022-03-56-30-62-AMafr-graphic-2-May-20-2022-03-56-30-62-AMhttps://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).webpDivision 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)2026-04-28https://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-memberhttps://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).webpSMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://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).webpWould indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://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).webpCan my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://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).webpWhat does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webpSMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)SMSFs & Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webpDivision 296 changes at last v2 - Blog Images 1200x628px (4)Division 296 changes at last v2 - Blog Images 1200x628px (4)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)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).webpWhat’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://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).webpSocial Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Enduring%20PoA.jpgEnduring PoAEnduring PoAhttps://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.webpDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxDivision 296 tax – draft legislation released v2 - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/LynFormica_LR.webpLynFormica_LRLynFormica_LRhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webpNALI update v2 - Blog Images 1200x628px (5)NALI update v2 - Blog Images 1200x628px (5)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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog image2023-12-12https://www.heffron.com.au/news/megs-musings-heffron-turns-25https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpegmegsmusingblog-May-20-2022-04-56-44-55-AMmegsmusingblog-May-20-2022-04-56-44-55-AMhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.pnglinkedin-colorlinkedin-colorhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.pngtwitter-colortwitter-colorhttps://www.heffron.com.au/hubfs/Division%20293%20tax.webpDivision 293 taxDivision 293 taxhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webpBudget 2Budget 2https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.pngemail-coloremail-colorhttps://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).webpSMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webpMegHeffron_LRMegHeffron_LRhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webpHow would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webpLRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)LRBA Ban What does the proposed change mean for SMSFs Blog Images 1200x628px (1)https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpgMegs MusingsMegs Musingshttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpgfooter-bgfooter-bghttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Email%20banner%20610%20x%20150px%20(1).gifEmail banner 610 x 150px (1)Email banner 610 x 150px (1)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpegmegsmusingblog-May-20-2022-04-56-27-93-AMmegsmusingblog-May-20-2022-04-56-27-93-AMhttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/Linked%20in%20Posts.gifLinked in PostsLinked in Postshttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webpBudget 3Budget 3https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webpMegs Musings TitleMegs Musings Titlehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webpFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxFinal Division 296 regulations key problems remaining for SMSFs - Blog Images 1200x628pxhttps://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webpheader-logo-350pxheader-logo-350pxhttps://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.pngfacebook-colorfacebook-colorhttps://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.webpExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imageExcess concessional contributions when the non-concessional contributions cap is $nil - Blog imagehttps://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpgV2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)V2 Payday super & SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)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).webpWhere are the risks in our major super sectors v2 - Blog Images 1200x628px (32)Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webpBudget 1Budget 1https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webpFirst published in the AFR - webp file - Blog ImageFirst published in the AFR - webp file - Blog Imagehttps://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).pngv2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)v2 - Division 296 capital gains relief should my SMSF opt in Blog Images 1200x628px (7)2024-03-15