SMSF Association technical manager Fabian Bussoletti runs through some of the headline changes in the Division 296 tax and limited recourse borrowing arrangements that can impact self-managed superannuation funds.

SMSF Trustee Empowerment Day 2026, co-hosted by smstrusteenews and the SMSF Association, will be held at the The Grace on 13 October and at the Melbourne Convention and Exhibition Centre on 15 October. Learn more and register: SMSF Trustee Empowerment Day 2026