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Whitepapers: Heffron

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Everything you need to know about super contributions in FY25

Superannuation comes with some great tax breaks and like anything with great tax concessions, there are rules to follow. In this guide, we run through some of the key contribution rules and some handy tips about how to make the most of them.

Client Guide: Division 296 tax (revised Jan 2026)

In 2023 the Government announced its intention to bring in a new tax targeting people who have more than $3m in super. In December 2025, draft legislation for a completely revised version of this tax was released. The new version is due to start from 1 July 2026.

2025/26 Facts and Figures

The Heffron SMSF 2025/26 Facts and Figures document has been finalised and is available as a free download. Keep it on-hand to access the most recent information to stay up to date.

Trustee Guide: Division 296 tax - A new tax for those with over $3m in super

In 2023 the Government announced its intention to bring in a new tax from 2025/26 onwards (known as ‘Division 296 tax’). It’s an extra tax that will specifically target people who have more than $3m in super.

The ins and outs of SMSF pensions

Superannuation is ultimately about saving for retirement. But even once you retire, you don’t have to take all your money out of super. Often the best way to manage it in the long term, is to start a 'superannuation income stream' or 'pension' within your SMSF.

Everything you need to know about super contributions in FY23

Superannuation comes with some great tax breaks and like anything with great tax concessions, there are rules to follow. In this guide, we run through some of the key contribution rules and some handy tips about how to make the most of them.

Most viewed in recent weeks

Building a lazy ETF portfolio in 2026

What are the best ways to build a simple portfolio from scratch? I’ve addressed this issue before but think it’s worth revisiting given markets and the world have since changed, throwing up new challenges and things to consider.

Ray Dalio on 2025’s real story, Trump, and what’s next

The renowned investor says 2025’s real story wasn’t AI or US stocks but the shift away from American assets and a collapse in the value of money. And he outlines how to best position portfolios for what’s ahead.

13 million spare bedrooms: Rethinking Australia’s housing shortfall

We don’t have a housing shortage; we have housing misallocation. This explores why so many bedrooms go unused, what’s been tried before, and five things to unlock housing capacity – no new building required.

21 reasons we’re nearing the end of a secular bull market

Nearly all the indicators an investor would look for suggest that this secular bull market is approaching its end. My models forecast that the US is set for 0% annual returns over the next decade.

Making sense of record high markets as the world catches fire

The post-World War Two economic system is unravelling, leading to huge shifts in currency, bond and commodity markets, yet stocks seem oblivious to the chaos. This looks to history as a guide for what’s next.

3 ways to fix Australia’s affordability crisis

Our cost-of-living pressures go beyond the RBA: surging house prices, excessive migration, and expanding government programs, including the NDIS, are fuelling inflation, demanding bold, structural solutions.

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