A technical expert has expressed his concerns about the poor quality of advice some SMSF trustees have admitted to receiving with regard to the super reforms capital gains tax (CGT) relief provision.

SMSF trustees whose property is acquired through compulsory acquisition can purchase a new property, classify it as their main residence, and still qualify for the 10-year criterion as per the downsizer contributions rules, according to an industry expert.

The 2018 federal budget measure allowing individuals earning in excess of $263,157 a year from multiple employers to nominate a single employer from where super guarantee (SG) contributions will be made has been described by an industry technical expert as a common-sense move that should have been implemented years earlier.