# Under the Hood: The nitty gritty of Division 296

Page: https://stenobird.com/podcast/accountants-daily-podcast-network-58251/under-the-hood-the-nitty-gritty-of-division-296
Text version: https://stenobird.com/podcast/accountants-daily-podcast-network-58251/under-the-hood-the-nitty-gritty-of-division-296.md
Podcast: [Accountants Daily Podcast Network](https://stenobird.com/podcast/accountants-daily-podcast-network-58251)
Published: 2026-04-21T04:25:50+00:00
Episode link: https://accountantsdailyinsider.libsyn.com/under-the-hood-the-nitty-gritty-of-division-296
Audio file: https://traffic.libsyn.com/secure/accountantsdailyinsider/AD-UTH_Lee-Ann_Hayes_260408_mixdown.mp3?dest-id=752466
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JSON: https://stenobird.com/v1/public/podcasts/accountants-daily-podcast-network-58251/episodes/under-the-hood-the-nitty-gritty-of-division-296
Duration seconds: 2634

## Resource

This week on UTH, Emma and co-host Lee-Ann Hayes are joined by Mark Ellem, head of SMSF education at Accurium, to bust some myths about Division 296 and chat through some of the technical specifics of the recently passed bill. Tune in to hear more about: Mark's career journey and how he got to where he is today. Common Div 296 myths. The bill's unexpected impacts on estate planning. How Div 296 has affected technical complexity in SMSFs. Mark's advice for high-net-worth individuals. You can contact the Accountants Daily team and podcast host Emma at emma.partis@momentummedia.com.au .

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## Transcript

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