The change to the work test rule implemented this year does not mean individuals should use it as an opportunity to contribute more money into super.

A change in the order of a pension drawdown and recontribution strategy may be beneficial to reduce and maximise transfer balance caps.

An individual’s declaration the work test has been satisfied is now more significant as it must be made to the ATO and not the super fund.

Basing the total super balance off the account balance only may deny some fund members the opportunity to make a non-concessional contribution.

Changes to the superannuation contribution rules introduced on 1 July will advantage individuals looking to sell their small businesses.

The usefulness of a withdrawal and recontribution strategy has increased due to the combination of a number of superannuation changes.

SMSF members making a personal deductible contribution to split it with another member must order the process correctly or they will fail to do both.

The reduction in the eligibility age for downsizer contributions may not see the provisions being adopted by more individuals of a younger age.