With the introduction of Division 296 all but certain, SMSF Trustees should prepare for a shift in the compliance environment, particularly around the reporting and valuation of fund assets. While Division 296 will target superannuation earnings on funds with balances...
Updated: July 2026 Can an SMSF borrow money to pay superannuation benefits? As a general rule, trustees of a self-managed superannuation fund (SMSF) are prohibited from borrowing money or maintaining an existing borrowing under section 67 of the Superannuation...
