Proceeds from the sale of small business using the 15-year CGT small business exemption is not a rollover to a superannuation fund, but rather a contribution.
With the objective of superannuation now firmly in place and a new draft of the Division 296 legislation out for consultation, it may seem there is little left to anticipate in the SMSF sector in 2026.
AI’s rapid evolution has increased its potential to become a transformative economic force, with promising implications for productivity across industries.