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From 10 August 2026, a self managed super fund can no longer enter a new limited recourse borrowing arrangement to buy residential property. Existing loans are protected, refinancing still works, and business premises are still in. Here is the detail.
From 1 July 2026, a new tax applies to superannuation earnings on balances above $3 million. The final version drops the plan to tax unrealised gains. Here is who Division 296 actually affects, how it works, and why most people will never pay it.
A self-managed super fund hands you control of your retirement savings, along with real legal duties, annual audits and running costs. Here is what an SMSF actually involves before you decide.