Legislation to further reduce the eligibility age to make downsizer contributions has been introduced into parliament only weeks after a similar change commenced.

Contribution strategies for people aged between 67 and 75 are different and advisers need to consider several matters before recommending them.

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.