SMSF reserves can be reduced by looking past contribution caps and using them to force cash into the hands of members.

Voluntary superannuation contributions have increased as a result of the COVID-19 pandemic as superannuants’ engagement with their savings reaches a two year high.

The age of a child must be taken into account if parents are considering providing them with a Christmas gift by way of a super contribution.

Carry-forward concessional contributions do not permanently end, but the ability to access them is governed by fund balances

SMSFs will not need to track or measure COVID-19 early release recontributions with that task being handled by the ATO.

Treasury has confirmed how the extension of the non-concessional three-year bring-forward rule to include people aged 64 to 75 will be applied.