SMSF members who have exceeded their TSB may be able to get under the threshold by revaluing real estate assets within the fund.

The rise in concessional and non-concessional contribution caps as a result of indexation on 1 July could allow for an increase in tax deductions for members.

SMSF members looking to move large non-concessional contributions into super may prefer to take a tax hit instead of waiting for the bring-forward rules to change.

SMSF members can use their fund to pass on benefits to a non-dependant before their death using a legitimate contribution strategy contained within super regulations.

SMSFs using unit trusts should how the underlying assets are protected as limited liability does not automatically apply to unit holders unless dictated in trust documents.

The key to an effective deferred allocation strategy is understanding what is required of a fund at the time of making a contribution and allocating a contribution, a technical expert says.