The intention of an SMSF member with a nil balance can be the determining factor as to whether their inclusion in a fund will be problematic.

SMSFs with balances of $200,000 or more are as cost-effective as public offer funds, new research into running costs has shown.

Passing on superannuation as an inheritance to children may be a benefit of the retirement income system, but it was not one of its intended purposes, two politicians have claimed.

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.