Merthyr Law

17/02/2026

In case you missed it, it’s not too late to register for the free Webinar on Division 296 Relaunched. I’m looking forward to discussing the important action dates, how the new tax will work and strategy.

In this Webinar Kieran will explore: The status of the legislation and the impediments to implementation and the features of the new tax, including: - $3m and $10m caps and indexation - Calculation and attribution of earnings - Cost base reset election - How the integrity measure works by applying t...

08/02/2026

In this video I discuss the draft legislation that’s been released for Div 296 and the upcoming free webinar on 19 February where I’ll dive into the details (registration link in comments).

27/10/2025

Kieran H***e talks about "Welfare for the wealthy? - First homebuyers new home duty exemption" in his latest video

22/10/2025

Kieran H***e's latest video " Div 296 - Bad News for under 60s with balances over $10m"

16/10/2025

Kieran H***e reflects on his offer to take bets that the Div 296 tax would commence 1 July 2025 .....

10/07/2025

A huge congratulations to our amazing team members on their extremely well-deserved promotions!

May Lee has been promoted to Senior Associate;
Jacqui Pead has been promoted to Associate;
Eliza Snape has been promoted to Paralegal; and
Courtney Hamilton has been promoted to Executive Assistant.

We are so grateful for your dedication to the team and your growth is a reflection of all of your hard work. Here’s to new exciting chapters ahead in FY26!

04/06/2025

02/06/2025

As Kieran H***e is fielding so many queries on Div 296 Tax - he is putting on a free webinar to answer the burning questions. Register Today.

With the Div 296 Tax likely to start on 1 July 2025 but unlikely to be passed into law until September, we’re fielding many questions from clients about what they should do and how the tax operates. In this Webinar, Kieran H***e will: · Recap on how the tax is proposed to work · Discuss strategi...

01/06/2025

Div 296 Tax - Transferring Out Real Property

In this video Kieran H***e shares a conversation he had with a client recently where he has lost confidence in the super system due to the Div 296 Tax and he wants to transfer a significant commercial property out of his SMSF to a discretionary trust.

We recommended that he should get the modelling done for the tax difference between the entities also factoring in the costs of the transfer. We also discussed how this property would have to come out of his SMSF anyway when he died (plus the potential of this can be done without duty).

He was of the view that this was a legacy asset for his family and t the trust and his children would end up selling the property.

Kieran H***e will be discussing how real property in Queensland owned by SMSFs (whether directly, via unit trusts or bare trusts) can be transferred out and answer participant questions in our free Webinar on 9 June (link in the comments). Feel free to forward the link to those you think may benefit from the Webinar.

30/05/2025

In this video, Kieran H***e explains how Div 296 tax is a real issue for a client whose SMSF has seed capital investments, where the price can change significantly depending on the latest equity raise but there is no real liquidity to sell the shares.

Kieran H***e is putting on a free Webinar for all to discuss Div 296 and answer your burning questions - link to subscribe in the comments.

28/05/2025

In this Video Kieran H***e talks about a recent client discussion where they realised:

• Div 296 tax is a real issue for their significant commercial property holdings where their property value increases significantly on rent reviews
• Death benefits tax is another superannuation tax if they have a balance left when the pass away

Kieran H***e is putting a free webinar on 9 June 2025 (link in the comments) where he’ll discuss the tax and answer all your questions.