In episode 15 of The SMSF Experts, we tackle the latest development in superannuation: the new $3 million super tax. Although this measure is not law yet, it has already sent shockwaves through the SMSF industry for two major reasons: the tax will be applied to both realised and unrealised gains, and it must be paid personally by the member. To help us understand the implications of this change, we're joined by Julie Steed, Senior Technical Services Manager at Insignia Financial.