High levels of inflation could create a double rise in the indexation of the general transfer balance cap, pushing it up by $200,000.

A notice of intent for personal deductible contributions can only be varied downwards and revised timeframes may apply.

Legislation to further reduce the eligibility age to make downsizer contributions has been introduced into parliament only weeks after a similar change commenced.

Unadjusted salary sacrifice amounts could result in breaches of the concessional contributions cap due to the recent increase to the SG.

The ability to repay non-concessional contributions accepted in error by superannuation fund trustees will be eliminated on 1 July.