Insights


Fresh thinking. Practical insight.

Our articles unpack the issues that matter – from tax and regulation to strategy, people, and performance. Whether you're a business owner, executive or government leader, you'll find timely perspectives, expert commentary and actionable guidance to help you make informed decisions and stay ahead.


Division 296: Key Changes to the Proposed $3 Million Super Tax
Publication Gregory Lally Publication Gregory Lally

Division 296: Key Changes to the Proposed $3 Million Super Tax

Division 296 represents one of the most significant shifts to high-balance superannuation in recent years. With new thresholds, revised tax rates and a clearer focus on realised earnings, the updated model is designed to be more practical and equitable than the original proposal. Here’s what individuals with larger super balances need to understand ahead of the 1 July 2026 start date.

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Payday Super: What Employers Need to Do Before 1 July 2026
Publication Gregory Lally Publication Gregory Lally

Payday Super: What Employers Need to Do Before 1 July 2026

Payday Super is set to reshape the way every employer in Australia pays superannuation. With mandatory super contributions shifting from quarterly to payday from 1 July 2026, businesses will need to rethink payroll processes, cashflow, onboarding and compliance. Here’s what employers need to know before the changes take effect.

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