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SuperNerd(Enthusiast)Enthusiast
17 Feb 2026

Included in the Div296 legislation is a change to Total Super Balance (TSB), specifically for those people with defined benefit pensions. Currently those pensions on commencement report a special value (16 x annualised amount) to TBA and that figures is also used for TSB. The law proposes to change this to have a value of the defined benefit pension re reported for TSB purposes. If the proposal gets through the legislative process can anyone confirm if the defined benefit pensions will be revalued for total super balance purposes for the key reporting date of 30/06/2026?

The legislative start date is expected to be 1/07/2026, TSB is normally reported by funds by 31 October.

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KaraATO(Community Support)Community Support
17 Feb 2026

Hi @SuperNerd,


I'm going to speak with our subject matter experts about this one. As soon as I have info, I'll post an update.

KaraATO(Community Support)Community Support
18 Feb 2026

Hi @SuperNerd - our experts have come back with some info.


Because the new rules (about how super balances over $3 million will be worked out) are still being developed and aren’t law yet, we can’t give you a clear answer about your situation.


If the proposed changes do become law, detailed information, including case studies, will be made available on ato.gov.au. 


In the meantime, you should talk to a registered tax adviser. They can look at your situation, keep track of the progress of the new law, and help you prepare for any possible changes.

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Division 296 and Total Super Balance impact on defined benefit pensions | ATO Community