Sweeping changes to superannuation in 2017 are still not fully understood and further changes are unlikely in the near future, according to a government minister.

The Australian Small Business and Family Enterprise Ombudsman has called on the government to defer super guarantee rises and reduce the tax on compulsory employer SG contributions.

An SMSF technical expert has identified unintended legislative consequences leading to the loss of unused concessional contribution caps for individuals receiving SG charge amounts relating to a prior year.

The government has revived its plans to allow six-member SMSFs after introducing legislation into parliament to enact the change.