The indexation of the general transfer balance cap will make superannuation administration and pension strategies more complicated raising the likelihood of errors being made.

ASIC has dropped references to a minimum starting balance for SMSFs reflecting a closer alignment between the views of industry and the regulator.

Concerns about tax concessions for superannuation seem to be based on a small sample size and are not representative of the sector.

Further indexation to the transfer balance cap is welcome but highlights the complexity of the formula used to calculate an individual’s cap.

The ATO often attracts criticism for tax policies that can create adverse outcomes for tax payers but the source of these issues usually start with our lawmakers.

Further moves to reduce the eligibility age to make downsizer contributions may run counter to its intentions to get larger houses back onto the housing market.

The coming together of the entire superannuation sector around the issue of non-arm’s-length income and expenditure bodes well that a workable outcome will be found.

Changes that allow retirees to contribute to super later in life have come at a good time to offset the recent impact of inflation on fund balances.

A change of government is a good time to remind those in Canberra that superannuation belongs to fund members and is not a tool for political and budgetary ends.