- the most substantial changes to superannuation contributions since 1 July 2007
- new concessional and non-concessional caps
- total super balance - new limit on non-concessional and some other contributions
- new concessional catch-up provisions
- transitional non-concessional rules
- removal of 10% test
- contributions to constitutionally protected funds
- fund capped contributions
- excess contributions under the new regime
- key issues, actions and strategies pre 30 June 2017.
maintenance