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Home Podcasts

Div 296 draft legislation with Peter Burgess: Fairness, death benefits and CGT

Challenges, complexities and where to next for the new Div 296 bill.

by Keeli Cambourne
January 22, 2026
in Podcasts
Reading Time: 1 min read

In this episode of the SMSF Adviser podcast, hosts Keith Ford and Aaron Dunn dissect the draft Division 296 legislation with SMSF Association CEO Peter Burgess, including the fresh challenges around equity, complexity and “system neutrality” between SMSFs and large APRA funds.

Breaking down the association’s submission to the draft legislation consultation, Burgess stresses that while the sector “won the battle” on unrealised gains, the new fight is ensuring that realised earnings allocated to in‑scope members are fair and transparent, especially given the different calculation methods across fund types.

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Tune in to hear:

  • Why the TSB integrity measure is a red flag for the SMSFA.
  • How the issues that remain in the draft legislation can be fixed.
  • When to expect the bill to enter Parliament.

Tags: LegislationSuperannuation

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SMSF Adviser is the authoritative source of news, opinions and market intelligence for Australia’s SMSF sector. The SMSF sector now represents more than one million members and approximately one third of Australia's superannuation savings. Over the past five years the number of SMSF members has increased by close to 30 per cent, highlighting the opportunity for engaged, informed and driven professionals to build successful SMSF advice business.

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