The government’s decision to remove the work test will have significant implications for contribution errors made subsequent to the measure’s introduction.

The timing of downsizer provisions contained in this year’s budget will take on more significance from 1 July 2022.

The budget measures improving the ability for individuals to make contributions to their super funds has been praised by retirees.

Reducing the eligible age for the downsizer measure could lead to complications with the interaction between it and other contribution thresholds.