Resources Unearthed

13/10/2026

Think Division 296 is only relevant if your super exceeds $3 million? Think again.

While much of the discussion has focused on those already above the threshold, that is not the full story.

For many mining and resources professionals, future investment growth, employee share schemes, business interests and family circumstances could mean Division 296 becomes increasingly relevant over time.

In our recent article, we explore why the conversation is not just about where your super sits today, but where it may be heading in the years ahead, and why SMSF members may want to understand a little-known cost-base election now rather than later.

One decision today could influence how the rules apply many years from now.

Division 296 may affect your future even if your super balance is below $3 million. Learn how the SMSF cost-base election could influence long-term outcomes.

07/10/2026

The biggest financial risk for many executives in their 50s is not making a bad decision. It is not asking the right questions soon enough.

Most executives we meet have done many things well. They have accumulated wealth, invested consistently and built successful careers.

The challenges often emerge when employee share schemes, superannuation, ownership structures, insurance and retirement planning are treated as separate decisions instead of part of one strategy.

Our latest article explores five questions that can help bring the bigger picture into focus.

Read more: https://www.resourcesunearthed.com.au/in-your-50s-five-financial-questions-every-mining-executive-should-be-asking/

28/09/2026

For many mining and resources executives, your 50s can be one of the most financially significant decades of your career.

Income is often at its highest, employee share schemes continue to vest, superannuation has become a major asset, and retirement is drawing closer.

In his latest article for Resources Unearthed, James Marshall explores five important financial questions worth asking before the next stage of your career and retirement journey.

Approaching retirement? Discover five important financial questions mining executives should consider around employee share schemes, superannuation, risk management and long-term wealth planning.

24/09/2026

Resources Unearthed's James Marshall recently joined QCoal Foundation Company Secretary Hans Larsson and the QCoal team at the 2026 Act for Kids Stadium of Hope Gala.

The event highlighted the incredible work being undertaken to support children and families affected by trauma, as well as the positive impact community partnerships can have across regional and remote Queensland.

For more information about Act for Kids and QCoal Foundation's support of the Re-ACT CQ Program, please see the post below.

22/09/2026

Have you read our latest article: When Your Employer Changes Hands: What Happens to Your Executive Share Scheme?

A few key insights highlighted by legal contributor Craig Hong of Hillhouse Legal Partners include:

🔸 The sale of a mine or business unit can have very different implications from the sale of an entire company.
🔸Change of control provisions, good leaver and bad leaver clauses, and board discretion can each influence what happens to unvested awards.
🔸 Many professionals do not locate or review their plan rules until after a transaction has been announced, when their options may already be limited.

For executives and employees participating in share schemes, these arrangements can represent a significant asset. Understanding the plan rules before a transaction occurs may help avoid unexpected outcomes and provide greater clarity when decisions need to be made.

Read more here: https://www.resourcesunearthed.com.au/when-your-employer-changes-hands-what-happens-to-your-executive-share-scheme/

14/09/2026

For many mining and resources professionals, an executive share scheme grows quietly in the background. Over time, what began as a workplace incentive can become one of your most valuable assets.

Yet when a mine, project or business changes hands, the question is no longer simply what your equity is worth. It becomes whether you will receive it at all.

The answer may not be found in the transaction announcement, but in the plan rules and grant documentation you received years earlier.

Read more from Craig Hong of Hillhouse Legal Partners, Legal Contributor for Resources Unearthed, as he explores what mining and resources executives should understand about executive share schemes, change of control events and the provisions that can affect their outcomes.

What happens to your executive share scheme when your employer is sold? Learn how change of control, good leaver provisions and board discretion may affect your equity.

03/09/2026

Congratulations to Stratus Financial Group, our Financial Planning contributors, on being named a finalist in the Fortnum Practice of the Year category. We wish the team all the very best for the awards next week.

We are proud to share that Stratus Financial Group has been named a finalist in the Fortnum Private Wealth Awards, in the Practice of the Year (3+ Advisers) category.

Congratulations to our advisers, Brett Cribb, James Marshall and Steve Nicholas, and to the entire Stratus team. This recognition reflects the dedication, professionalism and care they bring to our clients every day.

We are honoured to be recognised as a finalist and proud to be part of the Fortnum community, a network of professionals committed to delivering meaningful outcomes for clients.

Congratulations to our fellow finalists, and we wish everyone the very best.

01/09/2026

Many business owners focus on valuation, tax and finding the right buyer when planning an exit.

What is often overlooked are the legal provisions that can significantly influence how a transaction unfolds.

In this short video, Craig Hong of Hillhouse Legal Partners discusses the role of shareholder agreements, pre-emptive rights and ASIC "whitewashing" requirements, and why they should be considered well before a business sale is on the horizon.

Watch the snippet below and for a deeper discussion on business succession planning, listen to the full Resources Unearthed podcast.

Here: https://www.resourcesunearthed.com.au/business-succession-legal-and-tax-considerations-in-selling-a-business/

25/08/2026

When most people think about offset accounts, they think about reducing interest costs.

What often receives less attention is the flexibility a fully offset loan can create when major life decisions arise.

Whether you are purchasing a new family home, acquiring a lifestyle property, planning for retirement or redeploying wealth from employee share schemes, the way debt is structured may have a meaningful impact on future outcomes.

In his latest article, James Marshall explores why debt allocation may become an increasingly important consideration in a changing tax environment.

Recent tax changes may alter how investors think about debt. Discover why offset accounts, debt structure and balance sheet flexibility may play a larger role in future wealth planning.

19/08/2026

Many people believe the most significant financial event following a separation or divorce is the property settlement. In reality, that is often only the beginning.

What happens to your Will? Your superannuation nominations? Any trusts or structures established years earlier?

These arrangements can sometimes remain unchanged long after family circumstances have evolved.

Robert Lamb explores why blended families can create unique succession planning challenges and why assumptions can sometimes become expensive.

More: https://www.resourcesunearthed.com.au/estate-planning-for-blended-families-hidden-risks-for-mining-and-resources-professionals