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June 2026In this update, we’ll aim to answer key questions we’ve received from advisers. We’ll also help you get up to speed with technical developments for the period from 29 April 2026 to 27 May 2026, including a summary of the Government’s 2026-27 Federal Budget and other changes impacting the advice provided to clients. In this edition, the Adviser query of the month examines the future tax treatment of discretionary trusts under the Government’s Budget proposal. | View article |
May 2026Welcome to the May Adviser query of the month and technical briefing, an update of recent key technical developments for the period from 27 March 2026 to 28 April 2026, including the Government’s proposal to simplify the work-related tax deduction rules by offering an instant $1,000 deduction. In this edition, the Adviser query of the month examines the Division 296 cost base reset election for self-managed super funds (SMSFs) and small APRA funds, and its relevance for those not immediately affected by the new tax. | View article |
April 2026Welcome to the April Adviser query of the month and technical briefing, an update of recent key technical developments for the period from 27 February 2026 to 26 March 2026, including draft regulations supporting the Division 296 tax rules and consultation on changes to the adviser education standards. In this edition, the Adviser query of the month considers the need to provide an approved election form with, or before, certain contributions are made, such as personal injury contributions. | View article |
March 2026Welcome to the March Adviser query of the month and technical briefing, an update of recent key technical developments, including the indexation of the transfer balance cap and concessional and non-concessional contribution caps for 2026-27, for financial advisers for the period from 28 January 2026 to 26 February 2026. In this edition, the Adviser query of the month considers the effects of total super balance and the use of the carry-forward concessional contribution cap. | View article |
February 2026Welcome to the February Adviser query of the month and technical briefing, an update of recent key technical developments, including the revised Division 296 tax, for financial advisers for the period from 26 November 2025 to 27 January 2026. In this edition, the Adviser query of the month considers the Centrelink treatment of regular financial gifts from a client’s children and its potential impact on the Age Pension. | View article |
December 2025Welcome to the December Adviser query of the month and technical briefing, an update of recent key technical developments for financial advisers for the period from 27 October 2025 to 26 November 2025. In this edition, the Adviser query of the month considers the differences between taking a lump sum and pension payment when withdrawing more than the minimum from a death benefit pension. | View article |
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Technical news and resources
Keep up to date with insights from our technical services team.
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June technical briefing
In this update, we’ll aim to answer key questions we’ve received from advisers. We’ll also help you get up to speed with technical developments for the period from 29 April 2026 to 27 May 2026, including a summary of the Government’s 2026-27 Federal Budget and other changes impacting the advice provided to clients.
In this edition, the Adviser query of the month examines the future tax treatment of discretionary trusts under the Government’s Budget proposal.
Industry hot topics
Federal Budget 2025: Impacts for financial service professionals
Read expert analysis from the Macquarie Technical Advice Services team on the impacts for the financial planning and advice industry.
Little Black Book
Access technical information and expertise in the one place, without having to search the web for industry facts and figures.
An introduction to philanthropic giving
This fact sheet provides an overview of some of the financial product and taxation considerations that arise when your clients are considering philanthropic giving.
NCC flow chart 2025-26
A visual tool to assist advisers in determining a client’s non-concessional contribution cap capacity for a specific income year.
Contribution cap companion
This companion provides a detailed guide to the key issues to be considered when advising clients on super contributions.
Big Black Book 2025/26
The most comprehensive reference guide for financial advisers, available now.
Technical news and resources
Technical briefing
Adviser guides
| Article | Link |
|---|---|
An introduction to philanthropic giving This fact sheet provides an overview of some of the financial product and taxation considerations that arise when your clients are considering philanthropic giving. | View article |
Non-concessional contribution capacity flowcharts These charts provide a visual tool to assist advisers in determining a client’s non-concessional contribution cap capacity for a specific income year | View article |
Contribution cap companion The Contribution Cap Companion is a comprehensive guide to super contributions.. | View article |
Insuring through super This guide focuses on the tax and benefit access issues to provide key principles or 'rules of thumb' for insurance arrangements. | View article |
Superannuation death benefits This chart is a visual tool for advisers regarding the payment and tax treatment of superannuation death benefits. | View article |
Articles
| Article | Link |
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Year end strategies 2025-26: Technical tips for financial services professionals A quick reference source to help with some of the key year-end planning matters that may need to be considered for clients. | View article |
The ASIC Report 779 – Superannuation choice products: what focus is there on performance?The Australian Securities and Investment Commission (ASIC) published their report with recommendations that could affect you and how you choose client investments. Learn how these changes could affect you. | View article |
The Experienced Adviser Pathway: a new transitional arrangement for existing advisersThe Government has delivered on its election commitment to better recognise the experience of existing financial advisers with the Treasury Laws Amendment (2023 Measures No.3) Act 2023 receiving Royal Assent on 20 September 2023. | View article |
Sharpening the focus on member outcomes: addressing underperformance in superannuationThe Your Future, Your Super reforms that came into effect in 2021 included the introduction of an annual performance test to address underperformance in superannuation products.This article provides an overview of the test, the choice products that are likely to be in scope for the test and what it means for financial services professionals and their clients. | View article |
A new super earnings tax on high balancesThe Government intends to introduce a new 15 per cent tax on the investment earnings of super balances of above $3 million. In this article, we provide a summary of the proposal and how it is intended to operate and describe the next steps in the legislative process. | View article |
Main residence tax changes may impact expats Expatriates who own property in Australia that is, or was, their main residence may now be subject to tax when the property is sold. This follows royal assent on 12 December 2019 of legislation to remove the main residence capital gains tax (CGT) exemption for individuals who are foreign residents for Australian tax purposes. | View article |
Fast facts
| Fast fact | Link |
|---|---|
| Understanding Total Superannuation Balance | View article |
| An overview of the main residence CGT exemption | View article |
| Partial main residence CGT exemption | View article |
| Meaning of dependant for super and tax purposes | View article |
| Meaning of spouse for super and tax purposes | View article |
| Private Ancillary Funds | View article |
| Main residence CGT exemption – dwellings acquired from deceased estates | View article |
| Impact of service period on insurance in super | View article |
| Meaning of child for super and tax purposes | View article |
| Reportable Employer Superannuation Contributions | View article |
| Super death benefit nominations | View article |
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Unless stated otherwise, this information has been prepared by Macquarie Bank Limited AFSL and Australian Credit Licence 237502. It is provided for the use of licensed and accredited brokers and financial advisers only. In no circumstances is it to be used by a potential client for the purposes of making a decision about a financial product or class of products.