• Individuals with less than $500,000 or less can make ‘catch-up’ superannuation contributions using their unused concessional contribution caps (up to 5 years from 1 July 2018).
  • Downsizer contributions for individuals over 65 of up to $300,000 using scale proceeds from sale of main residence.
  • Voluntary contributions access allowed together with associated earnings for the purpose of purchasing their fist home (available since 1 July 2018).
  • Amnesty in place until 23 May 2019 for employers who self-correct historical non-compliance with SG (superannuation guarantee) obligations.

ARC Accounting can offer assistance with the strategies and near-continuous changes which occur around superannuation legislation and compliance.