The SMSF Association has pointed to indexation of the transfer balance cap as grounds to adopt the general cap for all fund members.

SMSF members planning to start new pensions using recontributions need to get the timing correct or risk undermining the strategy.

The potential indexation that will be applied to the transfer balance cap has again raised concerns over the complexity of the superannuation system.

High levels of inflation will create a double rise in the indexation of the general transfer balance cap, pushing it up by $200,000.

A number of key superannuation elements will be affected should a second round of indexation be applied to the general transfer balance cap.

Spouse contribution splitting strategies can be useful for couples, but their impact is not immediate and can take several years to be seen.

The ATO’s limited ability to use its discretion to disregard non-concessional contributions made in error has new found significance.