SMSF members who have exceeded their TSB may be able to get under the threshold by revaluing real estate assets within the fund.

SMSF members looking to move large non-concessional contributions into super may prefer to take a tax hit instead of waiting for the bring-forward rules to change.

SMSF members can use their fund to pass on benefits to a non-dependant before their death using a legitimate contribution strategy contained within super regulations.