Sweeping changes to superannuation in 2017 are still not fully understood but further changes are unlikely in the near future, according to a government minister.

The government has revived its plans to allow six-member SMSFs after introducing legislation into parliament to enact the change.

Individuals tend to overestimate the level of savings they need to fund a comfortable retirement, a senior financial adviser has said.

Changes to contribution rules have a created a gap in which early retirees may be able to make super recontributions without restrictions.

Superannuation fund members facing financial hardship have been given a longer window in which to access retirement savings under the early release scheme.