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Division 296: Why SMSF Trustees Must Review Each Asset Before Making the CGT Cost-Base Election

November 4, 2026
SMSF, Superannuation
The proposed Division 296 rules introduce a significant new tax for individuals with high superannuation balances. As part of the transition, eligible SMSFs may elect to reset the cost base of CGT assets held at 30 June 2026 to their market value for Division 296 purposes. While this electio ...

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