#88 - Australia’s Div 296: Taxing Unrealised Gains
About this episode
This is a solo episode all about Division 296 of the Income Tax Act, 1997. Boring!
Not quite, it's an amendment impacting the treatment of superannuation balances over $3m. In an unprecedented move, the Australian Tax Office will be demanding 15% of the unrealised gains above $3m.
In this episode I outline what the law is all about, it's status, the purported reasons for it, some (many) criticisms and how to get around it...legally.
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