January 2026 Executive Summary This report provides a comprehensive analysis of Secure Electronic Registries Victoria (SERV), the private operator of Victoria’s Land Titles and Registry functions. It addresses key questions regarding SERV’s ownership structure, the range of services it provides, and the specific land registry functions the Victorian Government has retained since the 2018 privatisation....

The proposed Division 296 tax, targeting superannuation balances over $3 million, presents a significant challenge for many Australians. This additional 15% tax on investment earnings above the threshold effectively doubles the tax rate on those earnings to 30%, making sophisticated mitigation strategies a necessity for high-balance super members. While the legislation has lapsed and will...