/* Pentana Stanton / Article (single post) template Same system as the Meet the Team, Insights and practice pages: navy hero with the faint grid and gold glow, white and cream sections, Cormorant + Inter, square 2px buttons, gold hairlines. The dynamic parts are real Elementor widgets (post title, excerpt, date, featured image, author box, post content, Posts, the global enquiry form). These rules restyle their markup, so every selector is written .pspt.pspt (0,3,x) or deeper to outrank Elementor's widget CSS and the site kit. Article prose rules only touch DIRECT children of the post-content widget, so the embedded blocks (Key takeaways, Quick answer, CTA, FAQ) keep their structure and are restyled explicitly below. Scoped under .pspt. */.pspt { --navy: #0f2a44; --navy-deep: #0a1f33; --gold: #c9a961; --gold-soft: #d4b97a; --gold-accent: #a8864a; --gold-text: #86683a; --cream: #f8f5ef; --line: #e2daca; --ink: #2a2a2a; --grey: #5f5f5f; --studio: #ecebe8; --on-navy-2: rgba(255, 255, 255, 0.78); --on-navy-3: rgba(255, 255, 255, 0.55); --hair-navy: rgba(255, 255, 255, 0.14); --serif: 'Cormorant Garamond', 'Playfair Display', Georgia, 'Times New Roman', serif; --sans: 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif; --ease: cubic-bezier(0.2, 0.7, 0.1, 1); --ease-out: cubic-bezier(0.16, 1, 0.3, 1); --max: 1200px; --gutter: clamp(20px, 5vw, 48px); --inline: max(var(--gutter), calc((100% - var(--max)) / 2)); --stick: 32px; font-family: var(--sans); color: var(--ink); line-height: 1.6; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; }/* ---------- Reset ---------- */ .pspt *, .pspt *::before, .pspt *::after { box-sizing: border-box; } .pspt :where(h1, h2, h3, h4, p, ul, ol, li, figure, nav, details, summary) { margin: 0; padding: 0; } .pspt :where(ul, ol) { list-style: none; } .pspt :where(a), .pspt :where(a):hover, .pspt :where(a):focus { text-decoration: none; color: inherit; } /* Site kit styles bare `button` at (0,1,1) and its states at up to (0,3,0). */ .pspt.pspt :is(button) { font: inherit; color: inherit; background: none; border: 0; padding: 0; margin: 0; border-radius: 0; text-transform: none; letter-spacing: inherit; line-height: inherit; text-shadow: none; box-shadow: none; min-height: 0; cursor: pointer; -webkit-appearance: none; appearance: none; } .pspt.pspt :is(button):is(:hover, :focus, :focus-visible, :active) { background-color: transparent; color: inherit; border-color: transparent; box-shadow: none; } .pspt :focus { outline: none; } .pspt :focus-visible { outline: 2px solid var(--gold); outline-offset: 4px; }/* Elementor containers: drop the kit's default padding and gaps; every layout below is explicit. */ .pspt.e-con, .pspt .e-con { --padding-top: 0px; --padding-bottom: 0px; --padding-left: 0px; --padding-right: 0px; --margin-top: 0px; --margin-bottom: 0px; --gap: 0px; --row-gap: 0px; --column-gap: 0px; --widgets-spacing: 0px; --widgets-spacing-row: 0px; --widgets-spacing-column: 0px; --content-width: 100%; --container-max-width: none; --width: 100%; --display: flex; --flex-direction: column; display: flex; flex-direction: column; padding: 0; gap: 0; min-height: 0; max-width: none; } .pspt.pspt-hero { display: block; } .pspt.pspt .elementor-widget, .pspt.pspt .elementor-widget:where(:not(:last-child)) { margin: 0; margin-block-end: 0; }/* ---------- Shared type ---------- */ .pspt-label { display: block; font: 500 12px/1.3 var(--sans); letter-spacing: 0.18em; text-transform: uppercase; color: var(--gold-text); } .pspt-rule { display: block; width: 28px; height: 1px; margin-bottom: 18px; background: var(--gold); } .pspt-head { margin-bottom: clamp(32px, 4.4vw, 52px); } .pspt-head__title { margin-top: 12px; max-width: 30ch; font: 400 clamp(28px, 3vw, 40px)/1.15 var(--serif); letter-spacing: -0.01em; color: var(--navy-deep); } .pspt-head__title em { font-style: italic; color: var(--gold-accent); }.pspt.pspt .pspt-btn { display: inline-flex; align-items: center; justify-content: center; gap: 10px; padding: 14px 24px; border: 1px solid transparent; border-radius: 2px; font: 500 13px/1 var(--sans); letter-spacing: 0.08em; text-transform: uppercase; transition: background-color 220ms ease, color 220ms ease, border-color 220ms ease; } .pspt.pspt .pspt-btn--gold { background-color: var(--gold); border-color: var(--gold); color: var(--navy-deep); } .pspt.pspt .pspt-btn--gold:is(:hover, :focus-visible) { background-color: transparent; border-color: var(--gold); color: var(--gold-soft); }/* Reading progress line (sits under the WordPress admin bar when logged in) */ .pspt-progress { position: fixed; top: 0; left: 0; right: 0; z-index: 9990; height: 3px; pointer-events: none; } .pspt-progress span { display: block; height: 100%; background: var(--gold); transform: scaleX(0); transform-origin: 0 50%; } body.admin-bar .pspt-progress { top: 32px; } @media (max-width: 782px) { body.admin-bar .pspt-progress { top: 46px; } }/* ---------- Hero ---------- */ .pspt.pspt-hero { position: relative; overflow: hidden; color: #fff; background: radial-gradient(120% 80% at 80% 20%, rgba(201, 169, 97, 0.08), transparent 60%), linear-gradient(180deg, var(--navy) 0%, var(--navy-deep) 100%); } .pspt.pspt-hero::before { content: ''; position: absolute; inset: 0; pointer-events: none; opacity: 0.6; mix-blend-mode: normal; background-image: linear-gradient(rgba(255, 255, 255, 0.025) 1px, transparent 1px), linear-gradient(90deg, rgba(255, 255, 255, 0.025) 1px, transparent 1px); background-size: 80px 80px; -webkit-mask-image: radial-gradient(ellipse at center, #000 30%, transparent 80%); mask-image: radial-gradient(ellipse at center, #000 30%, transparent 80%); } .pspt.pspt .pspt-hero__grid { position: relative; z-index: 1; display: grid; grid-template-columns: minmax(0, 7fr) minmax(0, 5fr); gap: clamp(40px, 6vw, 96px); align-items: center; padding: clamp(56px, 7vw, 96px) var(--inline) clamp(64px, 8vw, 104px); } .pspt.pspt .pspt-hero__text { display: flex; flex-direction: column; align-items: flex-start; min-width: 0; } .pspt.pspt .pspt-hero__text > .elementor-widget { width: 100%; } .pspt-crumbs { display: flex; flex-wrap: wrap; align-items: center; gap: 10px; margin-bottom: 26px; font: 500 11px/1.4 var(--sans); letter-spacing: 0.14em; text-transform: uppercase; color: var(--on-navy-3); } .pspt.pspt .pspt-crumbs a { color: var(--on-navy-3); transition: color 0.3s var(--ease); } .pspt.pspt .pspt-crumbs a:hover { color: #fff; } .pspt-crumbs__sep { opacity: 0.6; } .pspt-kicker { display: flex; flex-wrap: wrap; align-items: center; gap: 6px 12px; min-height: 16px; font: 500 12px/1.3 var(--sans); letter-spacing: 0.18em; text-transform: uppercase; color: var(--on-navy-3); } .pspt-kicker__label { color: var(--gold-soft); } .pspt-kicker__label:not(:empty) + .pspt-kicker__time:not(:empty)::before { content: '\00B7'; margin-right: 12px; color: var(--gold); }.pspt.pspt .pspt-title { margin-top: 16px; } .pspt.pspt .pspt-title .elementor-heading-title { max-width: 22ch; margin: 0; padding: 0; font: 400 clamp(34px, 3.9vw, 54px)/1.1 var(--serif); letter-spacing: -0.02em; text-transform: none; color: #fff; text-wrap: balance; } .pspt.pspt .pspt-lede { margin-top: 22px; max-width: 58ch; font: 300 clamp(16px, 1.25vw, 18px)/1.7 var(--sans); color: var(--on-navy-2); } .pspt.pspt .pspt-lede p { margin: 0; font: inherit; color: inherit; }.pspt.pspt .pspt-byline { display: flex; flex-direction: row; flex-wrap: wrap; align-items: center; gap: 12px 22px; width: 100%; max-width: 58ch; margin-top: 32px; padding-top: 24px; border-top: 1px solid var(--hair-navy); } .pspt.pspt .pspt-byline > .elementor-widget { width: auto; } .pspt.pspt .pspt-byline .elementor-author-box { display: flex; align-items: center; gap: 14px; } .pspt.pspt .pspt-byline .elementor-author-box__avatar { flex: none; margin: 0; } .pspt.pspt .pspt-byline .elementor-author-box__avatar img { display: block; width: 44px; height: 44px; margin: 0; border-radius: 50%; object-fit: cover; box-shadow: 0 0 0 1px rgba(201, 169, 97, 0.55); } .pspt.pspt .pspt-byline .elementor-author-box__name { margin: 0; font: 500 15px/1.3 var(--sans); letter-spacing: 0.01em; text-transform: none; color: #fff; } .pspt.pspt .pspt-byline .elementor-author-box__bio, .pspt.pspt .pspt-byline .elementor-author-box__button { display: none; } .pspt.pspt .pspt-date { padding-left: 22px; border-left: 1px solid var(--hair-navy); } .pspt.pspt .pspt-date .elementor-heading-title { margin: 0; font: 400 14px/1.3 var(--sans); letter-spacing: 0.01em; text-transform: none; color: var(--on-navy-3); }.pspt.pspt .pspt-hero__media { position: relative; min-width: 0; } .pspt.pspt .pspt-hero__img { position: relative; } .pspt.pspt .pspt-hero__img::before { content: ''; position: absolute; inset: 16px -16px -16px 16px; border: 1px solid rgba(201, 169, 97, 0.5); pointer-events: none; } .pspt.pspt .pspt-hero__img img { position: relative; display: block; width: 100%; max-width: none; height: auto; aspect-ratio: 4 / 5; margin: 0; object-fit: cover; object-position: 50% 30%; border-radius: 2px; box-shadow: 0 40px 80px -40px rgba(0, 0, 0, 0.6); } .pspt.pspt-hero.pspt-hero--noimg .pspt-hero__grid { grid-template-columns: minmax(0, 1fr); } .pspt.pspt-hero.pspt-hero--noimg .pspt-hero__media { display: none; }.pspt-hero [data-rise] { animation: pspt-rise 0.9s var(--ease-out) both; animation-delay: calc(var(--i, 0) * 90ms + 60ms); } .pspt.pspt .pspt-byline { animation: pspt-rise 0.9s var(--ease-out) 0.3s both; } .pspt.pspt .pspt-hero__media { animation: pspt-fade 1.2s var(--ease-out) 0.1s both; }/* ---------- Body: article + sticky aside ---------- */ .pspt.pspt-body { display: grid; grid-template-columns: minmax(0, 740px) 300px; justify-content: space-between; align-items: start; column-gap: clamp(48px, 7vw, 112px); padding: clamp(56px, 7vw, 96px) var(--inline) clamp(72px, 9vw, 120px); background: #fff; } .pspt.pspt .pspt-main { display: flex; flex-direction: column; min-width: 0; } .pspt.pspt .pspt-aside { position: sticky; top: var(--stick); display: block; min-width: 0; } body.admin-bar .pspt.pspt .pspt-aside { top: calc(var(--stick) + 32px); }/* Article prose (direct children of the post content widget) */ .pspt.pspt .pspt-article { font: 400 17px/1.8 var(--sans); color: var(--ink); } .pspt.pspt .pspt-article > * { margin: 0; } .pspt.pspt .pspt-article > * + * { margin-top: 1.2em; } .pspt.pspt .pspt-article > p { font: 400 17px/1.8 var(--sans); color: var(--ink); } .pspt.pspt .pspt-article > :is(h2, h3) { margin-top: 2.3em; scroll-margin-top: calc(var(--stick) + 8px); font: 500 clamp(26px, 2.3vw, 32px)/1.2 var(--serif); letter-spacing: -0.01em; text-transform: none; color: var(--navy-deep); } .pspt.pspt .pspt-article > :is(h2, h3)::before { content: ''; display: block; width: 28px; height: 1px; margin-bottom: 18px; background: var(--gold); } .pspt.pspt .pspt-article > h4, .pspt.pspt .pspt-article.pspt-article--h2 > h3 { margin-top: 1.9em; scroll-margin-top: calc(var(--stick) + 8px); font: 600 17.5px/1.45 var(--sans); letter-spacing: 0; text-transform: none; color: var(--navy); } .pspt.pspt .pspt-article.pspt-article--h2 > h3::before { display: none; } .pspt.pspt .pspt-article > :is(h2, h3, h4) + * { margin-top: 0.7em; } .pspt.pspt .pspt-article > :is(p, ul, ol, h2, h3, h4, blockquote, figure, table, div:not([class])) a { color: var(--navy); text-decoration: underline; text-decoration-color: rgba(168, 134, 74, 0.6); text-decoration-thickness: 1px; text-underline-offset: 3px; transition: color 0.25s var(--ease), text-decoration-color 0.25s var(--ease); } .pspt.pspt .pspt-article > :is(p, ul, ol, h2, h3, h4, blockquote, figure, table, div:not([class])) a:hover { color: var(--gold-text); text-decoration-color: var(--gold); } .pspt.pspt .pspt-article > :is(p, ul, ol, blockquote, table, figure) :is(strong, b) { font-weight: 600; color: var(--navy-deep); } .pspt.pspt .pspt-article > :is(ul, ol) { padding: 0; list-style: none; } .pspt.pspt .pspt-article > :is(ul, ol) > li { position: relative; margin: 0; padding-left: 28px; font: inherit; color: var(--ink); } .pspt.pspt .pspt-article > :is(ul, ol) > li + li { margin-top: 0.55em; } .pspt.pspt .pspt-article > ul > li::before { content: ''; position: absolute; left: 2px; top: 0.9em; width: 12px; height: 1px; background: var(--gold-accent); } .pspt.pspt .pspt-article > ol { counter-reset: pspt-ol; } .pspt.pspt .pspt-article > ol > li { counter-increment: pspt-ol; } .pspt.pspt .pspt-article > ol > li::before { content: counter(pspt-ol) '.'; position: absolute; left: 0; top: 0; font: italic 500 19px/1.6 var(--serif); color: var(--gold-accent); } .pspt.pspt .pspt-article > figure { margin-top: 2em; } .pspt.pspt .pspt-article > figure + * { margin-top: 2em; } .pspt.pspt .pspt-article .wp-block-image img, .pspt.pspt .pspt-article > p > img { display: block; width: 100%; max-width: 100%; height: auto; margin: 0; border-radius: 2px; } .pspt.pspt .pspt-article > blockquote { padding: 4px 0 4px 24px; border-left: 2px solid var(--gold); font: italic 400 22px/1.5 var(--serif); color: var(--navy-deep); } .pspt.pspt .pspt-article > blockquote p { margin: 0; font: inherit; color: inherit; } .pspt.pspt .pspt-article > hr { height: 1px; margin-block: 2.4em; border: 0; background: var(--line); }/* Tables */ .pspt.pspt .pspt-article > :is(figure.wp-block-table, table) { overflow-x: auto; -webkit-overflow-scrolling: touch; } .pspt.pspt .pspt-article table { width: 100%; min-width: 480px; margin: 0; border-collapse: collapse; border: 0; font: 400 15px/1.55 var(--sans); color: var(--ink); } .pspt.pspt .pspt-article :is(th, td) { padding: 12px 14px; border: 0; border-bottom: 1px solid var(--line); background: none; text-align: left; vertical-align: top; } .pspt.pspt .pspt-article :is(thead th, thead td, tr:first-child th) { background: var(--cream); border-bottom: 1px solid var(--gold); font-weight: 600; color: var(--navy-deep); }/* Embedded block: Key takeaways (Summaraize plugin) */ .pspt.pspt .pspt-article > .summaraize-wrap { margin: 0 0 2.2em; } .pspt.pspt .pspt-article .summaraize { margin: 0; padding: 28px 32px 30px; background: var(--cream); border: 1px solid var(--line); border-top: 2px solid var(--gold); border-radius: 2px; color: var(--ink); } .pspt.pspt .pspt-article .summaraize .summaraize-title { margin: 0 0 16px; font: 500 12px/1.3 var(--sans); letter-spacing: 0.18em; text-transform: uppercase; color: var(--gold-text); } .pspt.pspt .pspt-article .summaraize :is(ul, ol) { margin: 0; padding: 0; list-style: none; } .pspt.pspt .pspt-article .summaraize li { position: relative; margin: 0; padding-left: 26px; font: 400 15.5px/1.65 var(--sans); color: var(--ink); } .pspt.pspt .pspt-article .summaraize li:hover { color: var(--ink); } .pspt.pspt .pspt-article .summaraize li + li { margin-top: 10px; } .pspt.pspt .pspt-article .summaraize li::before { content: ''; position: absolute; left: 0; top: 0.85em; width: 12px; height: 1px; background: var(--gold-accent); }/* Embedded block: Quick answer */ .pspt.pspt .pspt-article > .bb-aeo-block { margin-block: 2.4em; } .pspt.pspt .pspt-article .bb-aeo-block { border-radius: 2px; background: linear-gradient(180deg, var(--navy) 0%, var(--navy-deep) 100%); box-shadow: none; overflow: hidden; } .pspt.pspt .pspt-article .bb-aeo-inner { padding: clamp(28px, 4vw, 44px); color: #fff; } .pspt.pspt .pspt-article .bb-aeo-label { margin: 0 0 12px; font: 500 12px/1.3 var(--sans); letter-spacing: 0.18em; text-transform: uppercase; color: var(--gold-soft); } .pspt.pspt .pspt-article .bb-aeo-title { margin: 0 0 18px; font: 400 clamp(24px, 2.2vw, 30px)/1.2 var(--serif); letter-spacing: -0.01em; text-transform: none; color: #fff; } .pspt.pspt .pspt-article .bb-aeo-text { margin: 0 0 14px; font: 300 16px/1.75 var(--sans); color: var(--on-navy-2); } .pspt.pspt .pspt-article .bb-aeo-list { margin: 18px 0 0; padding-left: 20px; } .pspt.pspt .pspt-article .bb-aeo-list li { margin-bottom: 10px; font: 300 16px/1.65 var(--sans); color: var(--on-navy-2); } .pspt.pspt .pspt-article .bb-aeo-footnote { margin: 20px 0 0; padding-top: 16px; border-top: 1px solid var(--hair-navy); font: 400 14px/1.6 var(--sans); color: var(--on-navy-3); } .pspt.pspt .pspt-article .bb-aeo-block :is(strong, b) { font-weight: 500; color: #fff; } .pspt.pspt .pspt-article .bb-aeo-block a { color: var(--gold-soft); text-decoration: underline; text-underline-offset: 3px; }/* Embedded block: mid-article call to action */ .pspt.pspt .pspt-article > .bb-cta-block { margin-block: 2.8em; } .pspt.pspt .pspt-article .bb-cta-block { padding: clamp(32px, 5vw, 52px) clamp(24px, 4.4vw, 48px); border-radius: 2px; text-align: left; box-shadow: none; background: radial-gradient(120% 90% at 90% 0%, rgba(201, 169, 97, 0.14), transparent 60%), linear-gradient(180deg, var(--navy) 0%, var(--navy-deep) 100%); } .pspt.pspt .pspt-article .bb-cta-inner { max-width: 560px; margin: 0; color: #fff; } .pspt.pspt .pspt-article .bb-cta-title { margin: 0 0 14px; font: 400 clamp(26px, 2.4vw, 32px)/1.18 var(--serif); letter-spacing: -0.01em; text-transform: none; color: #fff; } .pspt.pspt .pspt-article .bb-cta-text { margin: 0 0 12px; font: 300 16px/1.75 var(--sans); color: var(--on-navy-2); } .pspt.pspt .pspt-article .bb-cta-button { display: inline-flex; align-items: center; margin-top: 18px; padding: 14px 24px; border: 1px solid var(--gold); border-radius: 2px; background: var(--gold); color: var(--navy-deep); font: 500 13px/1.35 var(--sans); letter-spacing: 0.08em; text-transform: uppercase; text-decoration: none; text-align: center; transition: background-color 220ms ease, color 220ms ease; } .pspt.pspt .pspt-article .bb-cta-button:is(:hover, :focus-visible) { background: transparent; color: var(--gold-soft); }/* Embedded block: Rank Math FAQ, as an accordion (post.js adds the toggles; without JS every answer shows). Markup: #rank-math-faq > .rank-math-list > .rank-math-list-item > h3.rank-math-question + .rank-math-answer. The site's Additional CSS styles the question with !important at (1,1,0), so the few overrides that must win carry !important at (1,4,0). */ .pspt.pspt .pspt-article #rank-math-faq.rank-math-block { max-width: none; margin: 1em 0 0; padding: 0; background: none; border: 0; border-top: 1px solid var(--navy-deep); border-radius: 0; box-shadow: none; font-family: var(--sans); } .pspt.pspt .pspt-article #rank-math-faq .rank-math-list { margin: 0; padding: 0; } .pspt.pspt .pspt-article #rank-math-faq .rank-math-list-item { margin: 0; padding: 0; border-bottom: 1px solid var(--line); } .pspt.pspt .pspt-article #rank-math-faq .rank-math-question { display: block; position: static; margin: 0 !important; padding: 22px 56px 22px 0; font: 600 17px/1.45 var(--sans) !important; letter-spacing: 0; text-transform: none; color: var(--navy-deep) !important; } .pspt.pspt .pspt-article #rank-math-faq .rank-math-question::before, .pspt.pspt .pspt-article #rank-math-faq .rank-math-question::after { content: none; display: none; } .pspt.pspt .pspt-article #rank-math-faq .rank-math-question strong { font-weight: inherit; color: inherit; } .pspt.pspt .pspt-article #rank-math-faq .rank-math-answer { margin: 0; padding: 0 56px 24px 0; font: 400 16px/1.75 var(--sans); color: var(--ink); } .pspt.pspt .pspt-article #rank-math-faq .rank-math-answer p { margin: 0; font: inherit; color: inherit; } .pspt.pspt .pspt-article #rank-math-faq .rank-math-answer p + p { margin-top: 0.8em; } .pspt.pspt .pspt-article #rank-math-faq .rank-math-answer a { color: var(--navy); text-decoration: underline; text-decoration-color: rgba(168, 134, 74, 0.6); text-underline-offset: 3px; }/* Accordion state (only once post.js has run) */ .pspt.pspt .pspt-article #rank-math-faq.pspt-faq .rank-math-question { padding: 0; } .pspt.pspt .pspt-article #rank-math-faq.pspt-faq .pspt-faq__toggle { position: relative; display: block; width: 100%; padding: 22px 56px 22px 0; text-align: left; font: inherit; color: inherit; white-space: normal; overflow-wrap: break-word; cursor: pointer; transition: color 0.25s var(--ease); } .pspt.pspt .pspt-article #rank-math-faq.pspt-faq .pspt-faq__toggle:hover { color: var(--gold-text); } .pspt.pspt .pspt-article #rank-math-faq.pspt-faq .pspt-faq__toggle:focus-visible { outline: 2px solid var(--gold); outline-offset: 2px; } .pspt-faq__icon { position: absolute; top: 50%; right: 4px; width: 30px; height: 30px; margin-top: -15px; border: 1px solid rgba(168, 134, 74, 0.55); border-radius: 50%; transition: background-color 0.3s var(--ease), border-color 0.3s var(--ease); } .pspt-faq__icon::before, .pspt-faq__icon::after { content: ''; position: absolute; top: 50%; left: 50%; width: 11px; height: 1px; margin: -0.5px 0 0 -5.5px; background: var(--gold-accent); transition: transform 0.35s var(--ease-out), background-color 0.3s var(--ease); } .pspt-faq__icon::after { transform: rotate(90deg); } .pspt-faq .is-open .pspt-faq__icon { background: var(--navy-deep); border-color: var(--navy-deep); } .pspt-faq .is-open .pspt-faq__icon::before, .pspt-faq .is-open .pspt-faq__icon::after { background: var(--gold-soft); 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第 296 分部和高净值财产清算:新超级税如何重塑企业主的估值

第 296 分部为涉及企业主、SMSF 和退休金余额超过 300 万美元的澳大利亚高资产财产结算带来了新的估值压力。本文解释了未来的税收风险可能会如何影响 2026 年 7 月 1 日之后的财产池、养老金分割、法务会计证据和结算策略。
涉及 SMSF 估值和超级税风险的第 296 分部财产清算咨询
Quick Answer

How can Division 296 affect property settlement?

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.

对于在家庭法中游刃有余的企业主来说,2026 年 7 月 1 日后分居中最大的争议可能不是企业本身。可能是养老金未来的税收负担。

第 296 分部对余额超过 300 万美元的养老金收益征收附加税,包括对 300 万美元至 1000 万美元的收益征收 15%的附加税,对 1000 万美元以上的收益征收 25%的附加税。在涉及 SMSF、商业地产、开发资产和私人投资结构的高资产澳大利亚分居中,第 296 分部立即引发了有关养老金权益实际净值的争议。

对于涉及受 296 分部影响的财产和解纠纷的澳大利亚企业主而言,问题不再仅仅是超级余额总额。争议在于,在和解谈判或诉讼期间,未来的 296 分部风险是否应降低资产池的价值。这种估值争议直接影响到超级税财产池的估值、谈判筹码、退休金分割,以及根据《1975 年家庭法法案》(澳大利亚联邦)第 79 条可能形成有争议的诉讼程序的法务会计证据。

第 296 分部如何影响家事法事务中的 SMSF 和退休金估值?

自 2026 年 7 月 1 日起,第 296 分部将改变涉及退休金余额超过 300 万美元的高资产财产结算的财务状况。虽然更广泛的税收框架属于《1997 年所得税评估法》(澳大利亚联邦)的范畴,但预计直接的法律后果将出现在涉及 SMSF、未实现收益和复杂财富结构的第 79 条财产清算纠纷中。

澳大利亚的财产分配仍受1975 年《家庭法》(联邦)的管辖。根据第 79 条的规定,联邦巡回法院和家事法院拥有广泛的自由裁量权,可以在公正公平的情况下改变财产利益。在进行任何调整之前,法院必须确定并评估各方的法定权益和衡平法权益。

高等法院在 斯坦福诉斯坦福[2012] HCA 52 一案的判决仍然是这一过程的核心。法院确认,在考虑酌情调整之前,确定和评估财产权益是一个必要的起点。在高净值财产分割中,这项工作越来越多地要求对未来税务风险、SMSF 结构和或有负债进行审查。

第 296 分部对退休金余额超过 300 万美元的收益征收附加税。重要的是,该措施涵盖了未实现收益。对于持有升值但流动性差资产的企业主而言,这就造成了纸面财富与未来税务风险之间的矛盾。这些问题在根据《1993 年养老金行业(监督)法》(澳大利亚联邦)管理的 SMSF 中变得更加尖锐,尤其是在基金持有商业地产、农业权益、开发用地或私人投资实体的情况下。

最近的上诉权威证实,在财产和解程序中,大量退休金权益不能总是作为简单的面值资产处理。在 Cherokee & Cherokee[2025] FedCFamC1A 191 一案中,法院考虑了如何处理固定福利退休金,包括是否应将其定性为财产、收入、财务资源,以及分割令是否公正公平。随着第 296 分部的启动,估值纪律在涉及 SMSF、未实现收益、流动性压力和预计税务风险的高资产财产结算纠纷中变得非常重要。

第 296 分部之后,法院如何评估退休金价值?

自 2026 年 7 月 1 日起,第 296 分部预计将改变各方在高资产家庭法事务中处理退休金估值的方式。虽然该制度作为一项税收措施,但其实际效果可能会在涉及余额超过 300 万美元的财产和解谈判和第 79 条诉讼中显现出来。

核心争议在于,未来的 296 分部风险是否应降低养老金权益的现值。拥有大额 SMSF 的企业主可能会认为,一旦考虑到未来的税务风险,基金的表面价值就会夸大其真实的经济状况。对方则可能认为,这些负债仍是或有负债,或取决于未来的投资业绩。

这一问题直接影响到高资产离职的超级税收财产池估值过程。

为什么 SMSF 会产生额外的估值争议?

第 296 项为持有非流动性资产或商业相关资产的 SMSF 带来了复杂性。许多高净值 SMSF 都持有商业地产、农田、开发用地或私人投资结构,这些资产可能会产生未实现收益,但不会立即产生流动性。

在 296 分部开始运作后,这些资产可能会引发有关未实现收益、未来税务风险、流动性压力、资产处置风险和法证会计假设竞争等方面的争议。

在涉及 SMSF 估值的财产清算纠纷中,一方可能会认为未来的 296 分部责任会大幅降低 SMSF 权益的价值。另一方则可能会辩称,相关资产继续产生长期商业价值,不应吸引大量估值折扣。

如果分居配偶在诉讼期间仍是公司受托人的受托人或董事,问题可能会变得更加复杂。许多此类纠纷与SMSF 财产清算重叠,尤其是在基金内持有非流动性商业资产的情况下。

2026 年 7 月 1 日之后,哪些证据可能变得重要?

随着第 296 分部的生效,预计法务会计证据将在高资产财产和解纠纷中发挥更大的作用。

法院可能会被要求考虑有关预计收益、未实现资本增长、未来税务风险、SMSF 内部流动性限制以及竞争估值方法的证据。在许多情况下,专家证据可能成为确定拟议估值是否准确反映养老金权益实际经济价值的核心。

这对于涉及 296 分部财产清算纠纷的澳大利亚企业主尤为重要,尤其是在资产池包括复杂的业务结构或大量 SMSF 余额的情况下。

第 296 分部如何影响退休金分割?

第 296 分部的生效也可能会改变双方在分居期间协商退休金分割的方式。

例如,接受财产的配偶一方可能会在财产转移后被推高到起征点以上,从而产生以前不存在的未来 296 分部风险。在这种情况下,双方可能会就未来的税务负担是否应反映在财产协议的其他地方产生争议。

预计 2026 年 7 月 1 日之后,涉及 300 万美元超级门槛分离问题的纠纷将日益突出,特别是在涉及 SMSF、企业主和高净值资产池的事务中。

296 分部之后,高资产财产和解中出现了哪些争议?

自 2026-27 年联邦预算措施确认第 296 分部自 2026 年 7 月 1 日起生效以来,对于企业主、董事和 SMSF 成员而言,高资产离职中的估值争议变得更加具有商业敏感性。

一个经常出现的问题是,SMSF 持有升值但流动性差的资产,如商业楼宇、耕地或开发物业。在这些情况下,各方可能会就 SMSF 的总价值达成一致,但同时会就预计的 296 分部风险是否会降低其结算目的的真实净值产生争议。分歧不再是简单的资产价值问题。而是与该价值相关的未来税务风险。

这些问题经常出现在涉及 SMSF、信托、企业和私人投资结构的复杂高资产财产和解中。在涉及澳大利亚企业主的第 296 分部财产和解纠纷中,谈判的重点是和解后谁将最终承担未来的第 296 分部风险。

High-Asset Property Settlement Advice

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.

另一个常见问题是,分居配偶在诉讼期间仍是公司受托人的受托人或董事。对于持有经营场所或关联方投资的 SMSF 而言,2026 年 7 月 1 日之后,有关流动性管理、投资策略和潜在资产出售的分歧可能会加剧。如果 SMSF 缺乏足够的流动资金,无法在不处置长期持有的资产的情况下履行未来的纳税义务,这些争议可能会变得尤为激烈。

第 296 分部的启动也在改变当事人处理退休金分割的方式。在一些高资产事项中,拟议的转移可能会使接收配偶首次超过门槛。这已经增加了对超级税务财产池估值过程的审查,以及对涉及大额 SMSF 余额的和解结构的长期财务影响的审查。

随着这些纠纷变得越来越复杂,预计法务会计师和估值专家将在 2026 年 7 月 1 日后涉及 SMSF 估值问题的有争议家庭法诉讼中发挥越来越重要的作用。

在 296 项财产分割和解纠纷中,企业主应证明或保护什么?

对于在 2026 年 7 月 1 日之后处理家庭法的企业主而言,证据的说服力可能与基础资产状况本身同样重要。在许多涉及澳大利亚企业主的 296 分部财产清算中,争议不再局限于退休金权益的总价值。越来越多的核心问题是,预计的 296 分部风险是否会对财产池的实际经济价值产生实质性影响。

提出这些索赔要求或为这些要求进行辩护的各方应仔细审查 SMSF 的财务记录、估值方法、未实现收益以及预计的未来税务风险。在涉及 SMSF 的高资产事项中,法院可能会要求提供详细的法务会计证据,以说明流动性限制、预期收益以及未来 296 分部责任的实际商业影响。

当 SMSF 持有商业场所、开发资产、农田或私人投资结构时,这一点尤为重要。在这些争议中,准备不充分的估值证据可能会大大削弱一方的谈判地位。

在第 296 分部开始后,还需要仔细关注结算结构。纸面上看似商业平衡的养老金分割,可能会无意中将未来的大量税务风险转移到接收配偶身上,或增加 SMSF 本身的流动性压力。

对于企业主而言,保护长期的商业连续性往往与实现技术上的资产平等分割同等重要。在许多高资产分割中,战略性法律建议现在需要家庭律师、法务会计师和 SMSF 估值专家在谈判正式开始前进行密切协调。

常见问题

第 296 分部如何影响澳大利亚的财产分配?

第 296 分部改变了 2026 年 7 月 1 日之后双方在高资产财产清算中对养老金估值的方法。当余额超过 300 万美元时,各方可能会认为未来的税务风险降低了养老金权益的真实净值。这将直接影响高净值家庭法事务中的财产池、谈判策略和和解结构。

296 分部税是否包含在离婚时的养老金估值中?

没有任何自动规则要求在每次估价中都包含 296 分部的预计负债。然而,在该制度开始实施后,法院预计会遇到越来越多的争议,涉及未来税务风险是否应减少退休金权益的现值。结果将在很大程度上取决于案件事实和专家证据的质量。

如果超级分割使我超过了 300 万美元的门槛,该怎么办?

养老金分割可能会使接收配偶的余额超过第 296 分部的门槛,从而可能使他们在未来承担额外的纳税义务。2026 年 7 月 1 日之后,这一问题预计将成为高资产财产分配中的一个重要谈判压力点。各方可能会寻求对财产池中的其他部分进行补偿性调整,以考虑未来的纳税风险。

我是否应该在 2026 年 7 月 1 日前完成财产安置?

答案取决于资产池的结构、养老金权益的规模以及所涉及的 SMSF 安排的复杂程度。一些当事人可能会寻求尽早解决,以避免 296 分部估值方法的不确定性。另一些当事人则可能需要最新的法务会计建议,然后才能进行适当的谈判。

第 296 分部的 300 万美元门槛是否将按指数调整?

根据目前的建议,300 万美元的门槛预计将定期调整。然而,就家庭法而言,更直接的问题是,在 2026 年 7 月 1 日之后,该制度下预计的未来风险将如何影响目前的估值争议和和解谈判。

第 296 分部对 2026 年 7 月 1 日之后进行财产清算的企业主意味着什么?

从 2026 年 7 月 1 日起,第 296 分部将改变涉及企业主、董事和 SMSF 的高资产财产结算的协商和估价方式。

对于卷入第 296 分部财产和解纠纷的澳大利亚企业主而言,核心问题不再局限于退休金权益的总价值。问题在于,在和解谈判或诉讼期间,未来的 296 分部风险是否会降低财产池的实际经济价值。

对于拥有持有商业地产、开发资产或私人投资结构的 SMSF 的企业主而言,这些争议可能会直接影响到超级税收财产池的估值过程、养老金分割谈判以及财产结算中复杂的 SMSF 估值问题。

墨尔本 Pentana Stanton 律师事务所的标志。
Pentana Stanton 律师事务所:您值得信赖的墨尔本法律专家。

Pentana Stanton 律师事务所为企业主和高净值个人提供涉及 SMSF 和税务敏感谈判的复杂财产清算纠纷方面的咨询服务。请访问我们的财产清算页面或预约咨询。

关于作者
Picture of Penny LaGreca
Penny LaGreca
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.
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一名女子查看手机后停顿了一下,这一举动反映了人们对财产分割中资源浪费的财务担忧

筱原案后的资产浪费与流失:名义加回法的终结

根据“筱原案”的裁决,已支出的资产不得在理论上重新计入财产池。对于维多利亚州的个体经营者和高净值人士,其处理方式取决于历史投入、实质性损耗,以及支出对当前和未来状况的影响。资金流向的证据是寻求或抗辩调整的关键。

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