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.

SMSF members expecting compensation related to bad advice can receive the payments without breaching contribution limits, but need to know which members will receive it.

Control over investments remains the key driver for setting up an SMSF, with concerns over property being overblown, according to new research.

A flexible and common-sense approach towards determining the super guarantee has been called for by a specialist actuarial firm.

Advisers should ensure initial contributions for new SMSFs satisfy the establishment test to prevent an ongoing obligation to prove the fund is compliant, a legal expert says.