Monthly Musings

In this “Monthly Musings” for the month of December we will provide a brief Market Update for the month, release a brand new episode of our short video series 3 Minute Tech titled “Downsizer Super Contributions”, look back at an important insight in our Focal Point section on “Division 293 Tax”, and showcase a brand new episode of our “Finding the Front” podcast with special guest, Chris Stott, Co-Founder, Chief Investment Officer & Portfolio Manager of 1851 Capital.

Division 293 Tax

High income earners will be familiar with the somewhat dreaded ‘Division 293 tax’. However, Division 293 tax does not only apply to those people who derive substantial income from employment or self-employment. The additional tax bill can crop up as a result of taxable income from other sources.

Monthly Musings

In this “Monthly Musings” for the month of November we will provide a Market and Economic Conditions Update, release a brand new episode of our short video series 3 Minute Tech titled “Dividend Reinvestment Plans (DRPs)”,  look back at an important insight in our Focal Point section on “Testamentary Trusts”, and showcase a brand new episode of our “Finding the Front” podcast with special guest, Kyle De Souza, Euroz Hartleys Resources Analyst & Immediate Past President of WA School of Mines Alumni. 

Monthly Musings

In this “Monthly Musings” for the month of October we will provide a Market and Economic Conditions Update, release a brand new episode of our short video series 3 Minute Tech titled “How much Super should you have?”,  present an overview in our Focal Point section on “Better Targeted Super Concessions (Div. 296 Tax) Update”, and showcase a flashback to a popular episode of our “Finding the Front” podcast with special guest, Dale Henderson, Managing Director & CEO of Pilbara Minerals.

Better Targeted Super Concessions (Div. 296 Tax) Update

After sustained industry pushback, the Government has reshaped its Better Targeted Superannuation Concessions (BTSC) policy to remove the controversial tax on unrealised gains. From 1 July 2026, BTSC will apply only to realised earnings, introduce a two-tier framework for very large balances, and index the $3m and $10m thresholds to CPI (aligned with Transfer Balance Cap movements). The ATO will continue to assess liabilities, while funds – including SMSFs – will need the capability to attribute realised earnings to in scope members on a fair and reasonable basis.

Monthly Musings

In this “Monthly Musings” for the month of September we will provide a Market and Economic Conditions Update, release a brand new episode of our short video series 3 Minute Tech titled “Franking Credits”,  present an overview in our Focal Point section on “Deeming Rate Changes“, and showcase two flashback episodes of our “Finding the Front” podcast.  The first featuring Elizabeth Gaines, Non-Executive Director and Global Ambassador of Fortescue Metals Group, and the second with Australia’s global shipbuilder, Austal CEO, Paddy Gregg.

Deeming Rate Changes

After being frozen for five years, the Centrelink deeming rates recently rose on 20 September Deeming rates are used to work out income from financial assets, thereby providing administrative ease in the application of the income means test. The process assumes that certain financial assets earn a set rate of income, rather than considering what they really earn.

Monthly Musings

In this “Monthly Musings” for the month of August we will provide a Market & Economic Conditions Update, release a brand new episode of our short video series 3 Minute Tech titled  “How can you save your children tax when inheriting your Super?“, look back at an important insight in our Focal Point section on “Advance Health Directive & Enduring Power of Guardianship“, and showcase a brand new episode of our “Finding the Front” podcast with special guest Tony Ottaviano, Managing Director & CEO of Liontown Resources.

Monthly Musings

In this “Monthly Musings” for the month of July we will provide a Market & Economic Conditions Update, re-visit the popular episode 36 of our short video series 3 Minute Tech titled  “Your Questions Answered“, present an overview in our Focal Point section on “Using Carry Forward Concessional Contributions“, and showcase a brand new episode of our “Finding the Front” podcast with special guest John Rothwell AO, the Founder, former Executive Chair and current Independent Non-Executive Director of Australian ship building success story Austal.

Monthly Musings

In this “Monthly Musings” for the month of May we will provide a Market & Economic Conditions Update, showcase our “Commission for a Cause” day happening today, release a brand new episode of our short video series 3 Minute Tech titled  “EOFY-What you need to know!“, provide an important insight in our Focal Point section on “Spouse Contributions“, and showcase two brand new episodes of our “Finding the Front” podcast:

 Dino Otranto, CEO of Fortescue Metals: This episode goes beyond mining. It explores innovation at the intersection of technology and sustainability, and Fortescue’s vision of producing Green Iron—a bold roadmap that’s redefining the future of iron ore.

John Hughes, Founder of the John Hughes Group: Few names carry weight in the WA Automotive sector like John Hughes. This conversation is a rare window into the mind of one of Australia’s most enduring entrepreneurs.

As always, we hope you enjoy our Monthly Musings.