The government regards any change to the super guarantee as a trade-off between working and retirement income.

The government wants to assist Australians to use their retirement savings more efficiently as part of a policy to improve retirement outcomes.

There will be a number of knock-on effects for SMSF clients when the concessional contributions cap increases in July.

Temporarily pausing the increase in the SGC rate makes sense during a time of recession and flat wages growth, a major accounting body has claimed.