Division 296 property settlement disputes may arise where high-value superannuation interests, especially SMSFs, are affected by future tax exposure on balances above $3 million. In high-asset separations, parties may dispute whether projected Division 296 tax, unrealised gains and liquidity pressure should reduce the value of superannuation interests when calculating the property pool.
Does your property settlement involve SMSFs or high-value super?
Division 296 may create new disputes about the real value of superannuation interests, SMSF liquidity, unrealised gains and future tax exposure. If you are a business owner, director or high-net-worth individual negotiating a property settlement, early legal and forensic valuation advice can protect your position.
Book a Consultation
Pentana Stanton Lawyers advises clients in complex property settlements involving SMSFs, business assets, trusts, superannuation splits and high-value family law disputes.
Penny LaGreca is the founder and Principal Solicitor of Pentana Stanton Lawyers. A Monash University graduate admitted early to the Supreme Court of Victoria, she holds a Master of Law specialising in Family, Commercial and Employment Law, and a Master of Wills and Estates Law. With decades of experience across family law, commercial disputes, wills and estates, and employment matters, Penny combines deep legal knowledge with a compassionate, client-focused approach to deliver practical outcomes for her clients.
{"slugs":{"case-summary":[0,"caseSummary"],"legal-explainer":[1,"explainer"],"legal-videos":[2,"video"],"commercial-lawyers":[3,"commercial"],"commercial":[3,"commercial"],"commercial-litigation":[3,"commercial"],"debt-recovery":[3,"commercial"],"business-lawyers":[3,"commercial"],"shareholder-disputes":[3,"commercial"],"shareholder-oppression":[3,"commercial"],"business-disputes":[3,"commercial"],"civil-litigation":[3,"commercial"],"litigation-lawyers":[3,"commercial"],"self-managed-superannuation-fund":[3,"commercial"],"defamation-law":[3,"commercial"],"insolvency-director-protection":[3,"commercial"],"insolvency-lawyers":[3,"commercial"],"insolvency-restructuring":[3,"commercial"],"professional-negligence-law":[3,"commercial"],"professional-negligence-law-2":[3,"commercial"],"professional-negligence-lawyers":[3,"commercial"],"duty-of-care-professional-liability-claims":[3,"commercial"],"buy-outs-and-exits":[3,"commercial"],"contracts-dispute-resolution":[3,"commercial"],"tax-disputes":[3,"commercial"],"tax-litigation":[3,"commercial"],"taxation-law":[3,"commercial"],"corporate-governance":[3,"commercial"],"corporate-lawyers":[3,"commercial"],"retail-commercial-leasing":[3,"commercial"],"family-laws":[4,"family"],"divorce-lawyers":[4,"family"],"family-lawyer":[4,"family"],"property-financial-agreements":[4,"family"],"property-settlement-lawyers":[4,"family"],"parenting-orders":[4,"family"],"wills-estates":[5,"estates"],"estate-litigation":[5,"estates"],"estate-administration":[5,"estates"],"contesting-a-will":[5,"estates"],"wills-estate-disputes":[5,"estates"],"executor-disputes":[5,"estates"],"power-of-attorney":[5,"estates"]},"groups":{"caseSummary":"Case summary","explainer":"Legal explainer","video":"Video","commercial":"Commercial law","family":"Family law","estates":"Wills & estates"},"practices":{"commercial":{"label":"commercial law","url":"/commercial-law/"},"family":{"label":"family law","url":"/family-law/"},"estates":{"label":"wills & estates","url":"/estate-planning/"}},"team":["penny-lagreca","jesse-lagreca","sarah-lagreca","david-sewell","michael-jacobs","peter-wood","violet-lazari","paul-roberts","adam-lopez","nick-lionakis","shan-lynette-stevens","ariane-ang","tianzhen-summer-xia","keerththana-mcvilly","sefika-gungordu","jack-hall","mrinal-kotnala","ruth-aaron","joanna-layton","rozeb-vohra","nida-azad","nick-tesch","shipra-malhotra","maysa-taouk","gelisha-gopaul","vivian-klestorny","cindy-ngo","lakshi-piyathilake","uththara-karunanayaka"],"teamUrl":"/meet-the-team/","firmName":"Pentana Stanton Lawyers","text":{"readTime":"{n} min read","tocCount":"{n} sections","profile":"View profile","practice":"Explore {label}"}}/* Pentana Stanton / Article (single post) behaviour.
- Builds the "In this article" list from the post's own section headings (skipping the embedded
Key takeaways, Quick answer, CTA and FAQ blocks), highlights the section being read, and draws
the reading-progress line.
- Adds the practice label and reading time to the hero, and the practice link to the side card
(mapped from the post's category-* classes, so messy category names never show).
- Links the author to their profile on the team page; an author who is not on the team (a
system account) is shown as the firm instead.
- Labels the related-article cards and reveals them on scroll.
No dependencies; runs once per page. */
(function () {
'use strict';if (document.readyState === 'loading') { document.addEventListener('DOMContentLoaded', init); } else { init(); }function init() {
var cfgEl = document.querySelector('script[data-pspt-cfg]');
if (!cfgEl || document.documentElement.hasAttribute('data-pspt-init')) return;
document.documentElement.setAttribute('data-pspt-init', '');var cfg = JSON.parse(cfgEl.textContent);
var reduced = window.matchMedia('(prefers-reduced-motion: reduce)').matches;
var article = document.querySelector('.pspt-article');
Array.prototype.forEach.call(document.querySelectorAll('.pspt'), function (el) { el.classList.add('pspt--js'); });var classes = postClasses();
setKicker(cfg, classes, article);
setPracticeLink(cfg, classes);
setAuthor(cfg);
markMissingImage();
labelCards(cfg);
if (article) { setupFaq(article); buildToc(cfg, article, reduced); }
reveal(reduced);
}// Theme Builder puts the post's classes (category-*, tag-*) on the single-post location wrapper.
function postClasses() {
var holder = document.querySelector('.elementor-location-single[class*="category-"]') || document.querySelector('article[class*="category-"]');
return holder ? Array.prototype.slice.call(holder.classList) : [];
}function best(cfg, classes, onlyPractice) {
var hit = null;
classes.forEach(function (c) {
if (c.indexOf('category-') !== 0) return;
var m = cfg.slugs[c.slice(9)];
if (!m || (onlyPractice && !cfg.practices[m[1]])) return;
if (!hit || m[0] = 2;
})[0];
if (level === 'H2') article.classList.add('pspt-article--h2');
var items = level ? heads.filter(function (h) { return h.tagName === level; }) : [];
var links = [];
var mq = window.matchMedia('(max-width: 1024px)');if (toc && box && list && items.length) {
var used = {};
items.forEach(function (h) {
if (!h.id) {
var base = 'pspt-' + (slugify(h.textContent).slice(0, 60) || 'section');
var id = base; var n = 2;
while (used[id] || document.getElementById(id)) { id = base + '-' + n++; }
h.id = id;
}
used[h.id] = true;
var li = document.createElement('li');
var a = document.createElement('a');
a.href = '#' + h.id;
a.textContent = h.textContent.trim();
a.addEventListener('click', function (e) {
e.preventDefault();
if (mq.matches) box.open = false;
h.scrollIntoView({ behavior: reduced ? 'auto' : 'smooth', block: 'start' });
if (history.replaceState) history.replaceState(null, '', '#' + h.id);
});
li.appendChild(a);
list.appendChild(li);
links.push(a);
});
var count = toc.querySelector('.pspt-toc__count');
if (count) count.textContent = cfg.text.tocCount.replace('{n}', items.length);
// Open on desktop (and not collapsible there); collapsed on tablet and phone.
box.open = !mq.matches;
var summary = box.querySelector('summary');
if (summary) summary.addEventListener('click', function (e) { if (!mq.matches) e.preventDefault(); });
if (mq.addEventListener) mq.addEventListener('change', function () { box.open = !mq.matches; });
} else if (toc) {
toc.classList.add('pspt-toc--empty');
}var active = -1;
var ticking = false;
function update() {
ticking = false;
var line = Math.min(160, window.innerHeight * 0.25);
var current = -1;
for (var i = 0; i < items.length; i++) {
if (items[i].getBoundingClientRect().top - line list.clientHeight) {
list.scrollTop = links[current].offsetTop - list.clientHeight / 2;
}
}
active = current;
}
if (bar) {
var r = article.getBoundingClientRect();
var total = r.height - window.innerHeight * 0.6;
var p = total > 0 ? Math.min(1, Math.max(0, -r.top / total)) : 0;
bar.style.transform = 'scaleX(' + p.toFixed(4) + ')';
}
}
function onScroll() { if (!ticking) { ticking = true; window.requestAnimationFrame(update); } }
window.addEventListener('scroll', onScroll, { passive: true });
window.addEventListener('resize', onScroll, { passive: true });
update();
}// ---------- Related-article cards: practice label + date ----------
function labelCards(cfg) {
Array.prototype.forEach.call(document.querySelectorAll('.pspt .elementor-post'), function (card) {
var text = card.querySelector('.elementor-post__text');
if (!text || text.querySelector('.pspt-cardkicker')) return;
var group = best(cfg, Array.prototype.slice.call(card.classList), false);
var date = card.querySelector('.elementor-post-date');
var kicker = document.createElement('p');
kicker.className = 'pspt-cardkicker';
if (group) {
var l = document.createElement('span');
l.className = 'pspt-cardkicker__label';
l.textContent = cfg.groups[group];
kicker.appendChild(l);
}
if (date) {
var d = document.createElement('span');
d.className = 'pspt-cardkicker__date';
d.textContent = date.textContent.trim();
kicker.appendChild(d);
}
text.insertBefore(kicker, text.firstChild);
});
var sizes = '(max-width: 600px) calc(100vw - 40px), (max-width: 1024px) calc(50vw - 40px), 380px';
Array.prototype.forEach.call(document.querySelectorAll('.pspt .elementor-post__thumbnail img'), function (img) { img.sizes = sizes; });
}function reveal(reduced) {
var items = document.querySelectorAll('.pspt-sec .elementor-post, .pspt-sec .pspt-head');
Array.prototype.forEach.call(items, function (el) { el.classList.add('pspt-reveal'); });
if (!('IntersectionObserver' in window) || reduced) {
Array.prototype.forEach.call(items, function (el) { el.classList.add('is-in'); });
return;
}
var io = new IntersectionObserver(function (entries) {
var n = 0;
entries.forEach(function (e) {
if (!e.isIntersecting) return;
e.target.style.setProperty('--d', Math.min(n++, 5) * 80 + 'ms');
e.target.classList.add('is-in');
io.unobserve(e.target);
});
}, { rootMargin: '0px 0px -8% 0px', threshold: 0.1 });
Array.prototype.forEach.call(items, function (el) { io.observe(el); });
}
})();