An increase in the super guarantee levy may still go ahead at the scheduled time, but a decision on the matter will not be made until the first half of next year, a government minister has said.

A technical specialist has predicted indexation measures likely to be applied to the concessional contributions cap could lower the total super balance limits determining the ability for individuals to make non-concessional contributions.

The process of indexation is likely to be applied to the concessional contributions cap from 1 July 2021 due to the effect of COVID-19, a sector specialist has said.

A number of the 2020 federal budget announcements have the potential to strengthen the appeal of SMSFs, some technical experts have predicted.

Trustees who breach the COVID-19 economic relief measure in the 2020/21 financial year potentially face an adverse outcome that will be threefold, a technical expert has said.