Advisers are showing a high degree of interest in the changes to the downsizer contributions thresholds and the amendment to the work test rules.

A notice of intent for personal deductible contributions can only be varied downwards and revised timeframes may apply.

SMSF members drawing a pension can still use recontribution strategies to reduce tax within their fund and for future beneficiaries.

Legislation recently passed implementing changes to the superannuation contribution rules emphasises where technical information should be sourced from.

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.