The early use of reserved contributions continues to trip up trustees, denying members a tax deduction, a technical expert has warned.

The elimination of the work test has potentially impacted the relevance of the bring-forward non-concessional contribution provisions.

The downsizer contribution scheme will be extended to now start from age 60, with the government claiming the move will free up housing for younger people.

SMSF trustees need to consider the long-term strategy benefits of making downsizer contributions and not be swayed by the current investment climate.

SMSF clients with stalled contribution strategies may be able to complete those in the new financial year under pending changes resulting from indexation.