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Div 296 2.0 - A whole new ball game

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The Government’s Better Targeted Superannuation Concessions measure, better known as “Div 296 tax”, commences on 1 July 2026.

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This training is recommended for all practitioners and advisers who wish to understand about the revised Div 296 measure that starts on 1 July 2026.

A Live Instructor Led Webinar

After a lengthy and somewhat arduous journey from policy measure to law, the Government’s  Building a Stronger and Fairer Super System measure, better known as “Div 296 tax”, is now law and commences on 1 July 2026. In this webinar we will unpack how the new tax works, including who it will apply to and those who are exempt.

Focusing from an SMSF perspective, we’ll outline how to calculate Div 296 super earnings; what portion of those earnings will be subject to new tax, and which rate will apply.

Join Mark Ellem for this informative webinar in which he will also outline the opportunities in the first transitional year of the measure and whether any action needs to be taken before the measure commences on 1 July 2026. 

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AU $360 ex GST per person

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AU $1080 ex GST (up to 10)
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Total 1.25 CPD Hours

Date & Details

Recorded: 30 March 2026

*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.

What we cover

On completion, participants will be able to:

  • Understand the fundamentals of Division 296, including who is affected, how the additional tax is calculated, and when it will apply.
  • Identify the relevance of the transitional year, including what actions, if any, may need to be considered prior to the start of the measure and in the first (transitional) year, 2026-27.
  • Apply practical planning strategies to assist clients who may be impacted by Division 296.

What's included?

  • 1 x 1.5 hour (est.) webinar
  • 3 month access to webinar recording
  • Webinar materials

Our presenter

Head of SMSF Education, Accurium

Mark Ellem

Mark Ellem

Mark generally needs no introduction in the SMSF space, he is a popular, experienced and highly sought after presenter who is passionate about educating accountants and SMSF practitioners about SMSFs and strategies to make SMSFs a successful part of their business.

He has extensive experience in Self-Managed Superannuation Funds (SMSFs), Pension Funds, Income Tax and Financial Advisory. He is a Fellow of the CPA, IPA and SMSF Association, and received the 2018 SMSF Association CEO award in February 2019 for his contribution to the association and was in the inaugural group of association members to advance to the status of Fellow in February 2020.

Along with Mark’s regular appearances presenting at national SMSF conferences, he also heads up Accurium’s online education and presents webinars and webclasses to provide an online interactive learning experience providing CPD hours. He regularly composes content, FAQs and CPD assessments for the Accurium TechHub. He provides in-house training to a number of organisations and can provide bespoke training to suit the needs of your organisation.

Mark frequently delivers editorial contributions and provides comment for the media, and has been featured in popular trade media including selfmanagedsuperannuation and SMSF Adviser.

He has spent over 30 years in accounting practices and SMSF administration companies, including running his own accountancy practice and SMSF administration and compliance advice company for ten years.

Terms & Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Knowledge Shop Pty Ltd's written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Knowledge Shop Pty Ltd may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Knowledge Shop Pty Ltd reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Knowledge Shop Pty Ltd directly, with all requests to be considered on a case by case basis by Knowledge Shop Pty Ltd in its absolute discretion.

The General Terms and Conditions can be accessed here.