SMSF members may choose to postpone downsizer contributions to a later time if they impact NCCs in the short term.

SMSF members under the age of 65 can qualify to make a downsizer contribution if the settlement on the sale of their residence was made this month.

SMSFs running multiple pension accounts could face tax complications in relation to their recontribution strategies, an expert has revealed.

The changes to contribution rules may trap failed downsizer contributions within an SMSF rather than returning them to the member, according to an SMSF technical expert.

SMSF looking to cash out and recontribute funds to reduce the taxable component of their balance should use a second SMSF to park their tax-free savings.

The ability to put more money into a super fund is not the only advantage SMSF members can enjoy from using the downsizer contribution provisions.

A range of contribution rule changes has created an ideal situation for super fund members, but the correct implementation order needs to be followed to maximise the benefits.