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Complications of maintaining two cost bases in Div 296

According to BT technical consultant Matt Manning, the Division 296 cost base reset requires SMSFs to maintain two parallel cost bases indefinitely: one for ordinary capital gains tax and another solely for Division 296 earnings.

The SBSCH will close from 1 July 2026

The ATO is warning employers not to use the small business super clearing house (SBSCH) for any further contributions.

Adequate retirement savings misjudged

Association of Superannuation Funds of Australia (ASFA) research has shown individuals across the country are overestimating how much super they will need in retirement.

What’s your risk profile?

Understanding your risk profile is one of the most important steps you can take as an investor. It helps shape how your money is invested and whether you’ll feel comfortable staying the course when markets rise and fall.

Six strategic investment moves for mid-career women

As women enter their mid-career years, many begin to earn more and have greater capacity to invest. Making the most of this window can play a crucial role in building long term financial security. 

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