Humble Goode Financial | Blog

As Division 296 legislation moves toward a 1 July 2026 start, high-balance super members face a critical debate: does the extra 15% tax on balances over $3M effectively double-tax franking credits? While Treasury argues the model maintains neutrality, industry experts warn that including credits in "earnings" without offsets creates a "tax-on-tax." Learn how to optimize your structural efficiency now.