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Two significant deeming thresholds increased on 1 July 2026, the one at which the higher deeming rate of 3.25 per cent applies, and the income-free threshold at which income in excess of the threshold begins to reduce the maximum age pension amount.

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Check out the this visualization, which tracks the evolution of dietary calorie intake from 1930 to 2026.

Making the most of your peak earning years

There were nearly four times as many new residential loans written using limited recourse borrowing arrangements in FY2026 than the ATO’s data indicate, and the ban on LRBAs could have a greater impact on housing supply than the government suggests.

New SMSFs that are required to lodge a self-managed super fund annual return by 31 October should start preparing now, the ATO said.

The introduction of Division 296 has highlighted the value of contribution splitting and increased the usefulness of account equalisation strategies for both lower and higher-balance members, SMSF Alliance principal David Busoli has stated.

A healthy super balance doesn't always rule you out of the Age Pension

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According to BT technical consultant Matt Manning, the Division 296 cost base reset requires SMSFs to maintain two parallel cost bases indefinitely: one for ordinary capital gains tax and another solely for Division 296 earnings.

Australia’s age pension gifting rules are again under scrutiny as advisers warn that retirees are increasingly making financial gifts that unintentionally trigger Centrelink deprivation assessments, said Janet Manzanero-Caruana, senior technical services manager for MLC.

The ATO is warning employers not to use the small business super clearing house (SBSCH) for any further contributions.