---
title: WLM Blog | Superannuation
description: Superannuation | More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often.  
image: https://insights.wlm.com.au/hubfs/WLM%20Accounting%20Blog.jpg
---

[![WLM_Logo_RGB_Orn50](https://insights.wlm.com.au/hs-fs/hubfs/WLM_Logo_RGB_Orn50.png?width=521&height=169&name=WLM_Logo_RGB_Orn50.png "WLM_Logo_RGB_Orn50")](http://wlm.com.au/)

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- [About](https://www.wlm.com.au/about/)
- [Services](https://www.wlm.com.au/services/) 
    - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/)
    - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/)
- [Clients](https://www.wlm.com.au/clients/) 
    - [Construction & Trades](https://www.wlm.com.au/clients/construction/)
    - [Family Business](https://www.wlm.com.au/clients/family-business/)
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- [Insights & Case Studies](https://insights.wlm.com.au/blog) 
    - [Blog](https://insights.wlm.com.au/blog)
    - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download)
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# News, views and more

More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often.

### Most Recent

**[Categories](https://insights.wlm.com.au/blog/tag/superannuation#!)**

- [Accounting](https://insights.wlm.com.au/blog/tag/accounting)
- [Business Owners](https://insights.wlm.com.au/blog/tag/business-owners)
- [Australian Taxation Laws](https://insights.wlm.com.au/blog/tag/australian-taxation-laws)
- [Financial Planning](https://insights.wlm.com.au/blog/tag/financial-planning)
- [Tax Planning](https://insights.wlm.com.au/blog/tag/tax-planning)
- [ATO](https://insights.wlm.com.au/blog/tag/ato)
- [Superannuation](https://insights.wlm.com.au/blog/tag/superannuation)
- [Professionals](https://insights.wlm.com.au/blog/tag/professionals)
- [Home Owners & Investors](https://insights.wlm.com.au/blog/tag/home-owners-investors)
- [Family Business](https://insights.wlm.com.au/blog/tag/family-business)
- [25/26 Financial Year](https://insights.wlm.com.au/blog/tag/25-26-financial-year)
- [Renewable Energy & Environment](https://insights.wlm.com.au/blog/tag/renewable-energy-environment)
- [Self Managed Super Funds](https://insights.wlm.com.au/blog/tag/self-managed-super-funds)
- [23/24 Financial Year](https://insights.wlm.com.au/blog/tag/23-24-financial-year)
- [Construction](https://insights.wlm.com.au/blog/tag/construction)
- [Trusts](https://insights.wlm.com.au/blog/tag/trusts)
- [24/25 Financial Year](https://insights.wlm.com.au/blog/tag/24-25-financial-year)
- [Case Studies](https://insights.wlm.com.au/blog/tag/case-studies)
- [Insurance Underwriting](https://insights.wlm.com.au/blog/tag/insurance-underwriting)
- [Personal Income Tax](https://insights.wlm.com.au/blog/tag/personal-income-tax)
- [Payroll Tax](https://insights.wlm.com.au/blog/tag/payroll-tax)
- [WLM News](https://insights.wlm.com.au/blog/tag/wlm-news)
- [22/23 Financial Year](https://insights.wlm.com.au/blog/tag/22-23-financial-year)
- [26/27 Financial Year](https://insights.wlm.com.au/blog/tag/26-27-financial-year)

[![New reasonable travel and overtime meal rates](https://insights.wlm.com.au/hubfs/New%20reasonable%20travel%20and%20overtime%20meal%20rates.png)](https://insights.wlm.com.au/blog/new-reasonable-travel-and-overtime-meal-rates)

![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg)

**James Coles**

 16 September 2026 —  3 min read

### [New reasonable travel and overtime meal rates](https://insights.wlm.com.au/blog/new-reasonable-travel-and-overtime-meal-rates)

The ATO has released its updated reasonable travel and overtime meal allowance rates for the 2026–27 income year in Taxation Determination TD 2026/4.

The overtime meal allowance has increased to $40.00, while the reasonable amounts for domestic and..

[Read more](https://insights.wlm.com.au/blog/new-reasonable-travel-and-overtime-meal-rates)

[![Discretionary trusts and the proposed 30% minimum tax](https://insights.wlm.com.au/hubfs/Discretionary%20trusts%20and%20the%20proposed%2030%25%20minimum%20tax-1.png)](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 16 September 2026 —  4 min read

### [Discretionary trusts and the proposed 30% minimum tax](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax)

Discretionary trusts, often referred to as family trusts, have been a popular structure for Australian families and businesses for many decades. They are commonly used to operate family businesses, hold investments and assist with succession..

[Read more](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax)

[![Changes to Self Managed Super Fund (SMSF) borrowing rules](https://insights.wlm.com.au/hubfs/Changes%20to%20Self%20Managed%20Super%20Fund%20(SMSF)%20borrowing%20rules.png)](https://insights.wlm.com.au/blog/changes-to-self-managed-super-fund-smsf-borrowing-rules)

![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg)

**James Coles**

 13 August 2026 —  2 min read

### [SMSF borrowing rules have changed: what property your fund can still buy](https://insights.wlm.com.au/blog/changes-to-self-managed-super-fund-smsf-borrowing-rules)

If your self managed super fund (SMSF) is planning to borrow to buy property, the rules have changed. Residentially zoned property is now largely off the table for geared purchases, unless the property is used for business. If your fund already has..

[Read more](https://insights.wlm.com.au/blog/changes-to-self-managed-super-fund-smsf-borrowing-rules)

[![Federal Budget 2026 - At a glance](https://insights.wlm.com.au/hubfs/A%20Wake-Up%20Call%20for%20Family%20Businesses%20on%20Fringe%20Benefits%20Tax-1.png)](https://insights.wlm.com.au/blog/federal-budget-2026-at-a-glance)

![Charley Tarchichi](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0107-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0107-1.jpg)

**Charley Tarchichi**

 13 May 2026 —  3 min read

### [Federal Budget 2026 - At a glance](https://insights.wlm.com.au/blog/federal-budget-2026-at-a-glance)

On Tuesday 12 May 2026 the Treasurer Jim Chalmers handed down the 2026-27 Federal Budget, framing some of the more significant announcements as part of a broader plan to help young Australians access the property market.

[Read more](https://insights.wlm.com.au/blog/federal-budget-2026-at-a-glance)

[![Div 296 tax](https://insights.wlm.com.au/hubfs/blog%202.png)](https://insights.wlm.com.au/blog/what-the-new-div-296-tax-means-for-large-super-balances)

![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg)

**James Coles**

 20 April 2026 —  5 min read

### [What the New Div 296 Tax Means for Large Super Balances](https://insights.wlm.com.au/blog/what-the-new-div-296-tax-means-for-large-super-balances)

The Better Targeted Superannuation Concessions measure (known as the Division 296 tax) is now law and takes effect from 1 July 2026. For those with large super balances, it’s important to understand what the new tax does, why it’s been introduced,..

[Read more](https://insights.wlm.com.au/blog/what-the-new-div-296-tax-means-for-large-super-balances)

[![Keeping Your Self-Managed Super Fund Compliant](https://insights.wlm.com.au/hubfs/Keeping%20Your%20Self-Managed%20Super%20Fund%20Compliant.png)](https://insights.wlm.com.au/blog/keeping-your-self-managed-super-fund-compliant)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 16 March 2026 —  4 min read

### [Keeping Your Self-Managed Super Fund Compliant](https://insights.wlm.com.au/blog/keeping-your-self-managed-super-fund-compliant)

 Self managed superannuation funds (SMSFs) can offer significant flexibility, allowing the members to make investments and enter arrangements that may not be available through retail or industry superannuation funds. However, being an SMSF trustee..

[Read more](https://insights.wlm.com.au/blog/keeping-your-self-managed-super-fund-compliant)

[![Super on Payday: Fundamental Changes for Employers](https://insights.wlm.com.au/hubfs/Super%20on%20Payday%20Fundamental%20Changes%20for%20Employers.png)](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-employers)

![Charley Tarchichi](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0107-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0107-1.jpg)

**Charley Tarchichi**

 20 January 2026 —  3 min read

### [Payday Super: Fundamental Changes for Employers](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-employers)

If you run a business, you already know the juggling act that comes with managing the payroll process — paying staff on time, managing cash flow, and staying compliant. From 1 July 2026, there’s a major change coming that will reshape how you handle..

[Read more](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-employers)

[![Understanding Your Duties as an SMSF Trustee](https://insights.wlm.com.au/hubfs/Understanding%20Your%20Duties%20as%20an%20SMSF%20Trustee.png)](https://insights.wlm.com.au/blog/understanding-your-duties-as-an-smsf-trustee)

![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg)

**James Coles**

 20 January 2026 —  4 min read

### [Understanding Your Duties as an SMSF Trustee](https://insights.wlm.com.au/blog/understanding-your-duties-as-an-smsf-trustee)

Running, or deciding to set up a self-managed super fund (SMSF) gives you control, but it also brings legal responsibilities. 

[Read more](https://insights.wlm.com.au/blog/understanding-your-duties-as-an-smsf-trustee)

[![Super Tax Shake-Up: Big Balances Beware](https://insights.wlm.com.au/hubfs/Super%20Tax%20Shake-Up%20Big%20Balances%20Beware.png)](https://insights.wlm.com.au/blog/super-tax-shake-up-big-balances-beware)

![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg)

**James Coles**

 19 November 2025 —  4 min read

### [Super Tax Shake-Up: Big Balances Beware](https://insights.wlm.com.au/blog/super-tax-shake-up-big-balances-beware)

If your super balance is comfortably below $3 million, you can probably relax — the proposed changes to the super rules shouldn’t adversely affect you (yet). But if your super is nudging that level, or if you’re clearly over, the Treasurer’s latest..

[Read more](https://insights.wlm.com.au/blog/super-tax-shake-up-big-balances-beware)

[![superannuation guarantee](https://insights.wlm.com.au/hubfs/Superannuation%20guarantee%20due%20dates%20and%20considerations-1.png)](https://insights.wlm.com.au/blog/superannuation-guarantee-due-dates-and-considerations)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 11 September 2025 —  3 min read

### [Superannuation guarantee: due dates and considerations](https://insights.wlm.com.au/blog/superannuation-guarantee-due-dates-and-considerations)

On 1 July 2025 the superannuation guarantee rate increased to 12% which is the final stage of a series of previously legislated increases. 

Employers currently need to make superannuation guarantee (SG) contributions for their employees by 28 days..

[Read more](https://insights.wlm.com.au/blog/superannuation-guarantee-due-dates-and-considerations)

[1](https://insights.wlm.com.au/blog/tag/superannuation/page/1) [2](https://insights.wlm.com.au/blog/tag/superannuation/page/2) [3](https://insights.wlm.com.au/blog/tag/superannuation/page/3) [4](https://insights.wlm.com.au/blog/tag/superannuation/page/4) [5](https://insights.wlm.com.au/blog/tag/superannuation/page/5) [...](https://insights.wlm.com.au/blog/tag/6) [6](https://insights.wlm.com.au/blog/tag/superannuation/page/6) <https://insights.wlm.com.au/blog/tag/superannuation/page/2>

### Free Resources

- [Whitepaper: How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download)
- [Whitepaper: Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download)
- [E-Guide: 7 financial mistakes of builders and tradies](https://explore.wlm.com.au/financial-mistakes-of-builders-and-tradies)
- [E-Guide: Tax and accounting considerations for setting up an insurance underwriting agency in Australia](https://explore.wlm.com.au/tax-and-accounting-considerations-for-setting-up-an-insurance-underwriting-agency-in-australia)
- [A guide to the Federal Budget 2025 - 26](https://explore.wlm.com.au/a-guide-to-the-federal-budget-2025-26)
- [EOFY Tax Planning Webinar](https://youtu.be/xhf7yafx8YE?si=TuqCM5eEtWPP91lg)
- [EOFY business checklist](https://explore.wlm.com.au/your-business-end-of-financial-year-checklist)

### Blog Categories

- [Accounting (166)](https://insights.wlm.com.au/blog/tag/accounting)
- [Business Owners (143)](https://insights.wlm.com.au/blog/tag/business-owners)
- [Australian Taxation Laws (123)](https://insights.wlm.com.au/blog/tag/australian-taxation-laws)
- [Financial Planning (88)](https://insights.wlm.com.au/blog/tag/financial-planning)
- [Tax Planning (76)](https://insights.wlm.com.au/blog/tag/tax-planning)
- [ATO (53)](https://insights.wlm.com.au/blog/tag/ato)
- [Superannuation (51)](https://insights.wlm.com.au/blog/tag/superannuation)
- [Professionals (40)](https://insights.wlm.com.au/blog/tag/professionals)
- [Home Owners & Investors (34)](https://insights.wlm.com.au/blog/tag/home-owners-investors)
- [Family Business (30)](https://insights.wlm.com.au/blog/tag/family-business)
- [25/26 Financial Year (22)](https://insights.wlm.com.au/blog/tag/25-26-financial-year)
- [Renewable Energy & Environment (20)](https://insights.wlm.com.au/blog/tag/renewable-energy-environment)
- [Self Managed Super Funds (20)](https://insights.wlm.com.au/blog/tag/self-managed-super-funds)
- [23/24 Financial Year (18)](https://insights.wlm.com.au/blog/tag/23-24-financial-year)
- [Construction (18)](https://insights.wlm.com.au/blog/tag/construction)
- [Trusts (18)](https://insights.wlm.com.au/blog/tag/trusts)
- [24/25 Financial Year (17)](https://insights.wlm.com.au/blog/tag/24-25-financial-year)
- [Case Studies (17)](https://insights.wlm.com.au/blog/tag/case-studies)
- [Insurance Underwriting (16)](https://insights.wlm.com.au/blog/tag/insurance-underwriting)
- [Personal Income Tax (13)](https://insights.wlm.com.au/blog/tag/personal-income-tax)
- [Payroll Tax (9)](https://insights.wlm.com.au/blog/tag/payroll-tax)
- [WLM News (9)](https://insights.wlm.com.au/blog/tag/wlm-news)
- [22/23 Financial Year (8)](https://insights.wlm.com.au/blog/tag/22-23-financial-year)
- [26/27 Financial Year (5)](https://insights.wlm.com.au/blog/tag/26-27-financial-year)

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The information contained in the WLM website, has been prepared from a wide variety of sources, which WLM, to the best of its knowledge and belief, considers accurate. WLM does not however warrant the accuracy of the information and forecasts possibly contained in the WLM website. No visitor to the site should rely upon the information and/or recommendations contained in the WLM website. WLM strongly recommends that all prospective purchasers of securities should make their own inquiries and seek professional advice before acting on any of the information contained in the WLM website. Should you wish to seek advice, please feel welcome to [contact us](http://wlm.advisclient.com.au/contact/).