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.

Advisers and trustees need awareness of situations where it may not be possible to amend an NOI regarding a personal deductible contribution.