Walch In Practice: Insights https://walchinpractice.com.au/insights Notes from a Brighton chartered accounting practice on tax, accounting and running a business, with every technical claim cited to the ATO or the legislation. en-AU Walch In Practice Pty Ltd Tue, 01 Sep 2026 00:00:00 +1000 Division 296 and your SMSF: what we do about it https://walchinpractice.com.au/insights/smsf-division-296-tax-1-july-2026 https://walchinpractice.com.au/insights/smsf-division-296-tax-1-july-2026 Tue, 01 Sep 2026 00:00:00 +1000 From 1 July 2026 Division 296 reduces super tax concessions above $3 million. The figures it is assessed on come out of your SMSF's accounts and annual return. Money out of your company: Division 7A in plain terms https://walchinpractice.com.au/insights/division-7a-loans-from-your-company https://walchinpractice.com.au/insights/division-7a-loans-from-your-company Tue, 18 Aug 2026 00:00:00 +1000 What happens when a director draws money from their own company, and what has to be done before the company return is lodged. Payday Super from 1 July 2026: What Employers Must Do https://walchinpractice.com.au/insights/payday-super-1-july-2026-employer-obligations https://walchinpractice.com.au/insights/payday-super-1-july-2026-employer-obligations Sun, 06 Sep 2026 00:00:00 +1000 SG must reach the fund within 7 business days of payday, is calculated on qualifying earnings, and the ATO clearing house has closed. What employers do now.