Superannuation: Legislative Reforms and Updates

Tuesday, 31 March 2026
Chair

Ben Kelly, Barrister, List A Barristers

Superannuation: Legislative Reforms and Updates


Focusing on some of the latest legislative and case law updates in the area of superannuation law, including the following:
 

  • Proposed Division 296 tax – tax on high super balances. An outline of the historical announcements and latest legislative updates
  • Non-arm’s length income (‘NALI’) – a snapshot of NALI and the new ‘NALE (expenditure)’ provisions, and how they apply
  • Latest superannuation succession law cases 

Presented by Nathan Papson, Principal Lawyer, Papson Legal  

Description 

Attend and earn 1 CPD unit in Substantive Law 
This program is based on VIC legislation 

Presenters

Ben Kelly, Barrister, List A Barristers
Ben practises in all areas of commercial and public law. In commercial law, he has particular experience in real property, equity and trusts, and corporations law. Ben is also building his practice in construction, insurance, and class actions. In public law, Ben has a focus on administrative law and native title. Ben was a solicitor for seven years, at Clayton Utz and then at the Northern Land Council. At Clayton Utz, Ben practised broadly in commercial litigation and public law. At the Northern Land Council, he acted in native title litigation in the Federal Court of Australia and negotiated mining agreements and commercial leases. Ben was an associate to Justice Claire Harris of the Supreme Court of Victoria and Justice Darryl Rangiah of the Federal Court of Australia. Ben also lectures in the Corporations Law and Torts subjects at the University of Melbourne. Ben holds a Master of Law (with First Class Honours) from the University of Cambridge. He attended Cambridge on a 3VB Chambers Scholarship. Ben also holds a Bachelor of Arts and Bachelor of Laws (with First Class Honours) from the Australian National University. Ben is reading with Timothy Goodwin and his senior mentor is Gabi Crafti SC.

Nathan Papson, Principal, Papson Legal
Nathan Papson is Papson Legal's principal lawyer, with experience in the fields of SMSF law, taxation law, estate planning and commercial law. During his career he has worked in the taxation division of a Big 4 accounting firm as well as a number of prominent SMSF legal practices. His qualifications include a Master of Laws from the University of Melbourne (focussed on taxation), as well as industry qualifications of Chartered Tax Adviser (by The Taxation Institute) and SMSF Specialist Adviser (by the SMSF Association - a leading industry group on SMSFs). This combination of qualifications is among the highest attainable in the areas of SMSF and taxation law. Nathan has given presentations on superannuation and taxation for CPA Australia, the SMSF Association, the Melbourne Business School and to various discussion groups and forums. He has also been widely published, including by The Taxation Institute's Blue Journal, Money Management Magazine, Lexis Nexis and CCH (among others).

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Superannuation: Legislative Reforms and Updates

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Single Session
Tuesday, 31 March 2026
to Australia/Sydney
CPD Points 1
$160.00
On Demand 20260114 20260331

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