Super changes and full expensing 12-month extension now law

A plethora of superannuation law tweaks has recently been made (via recent legislative reforms) which include:

• Removing the $450 monthly super guarantee threshold.
• Reducing the eligibility age for making downsizer contributions from 65 to 60.
• Changes to facilitate the removal of the work test for those aged between 67 and 75 regarding non-concessional and salary sacrificed contributions. In addition, the bring-forward rule will now be available for people under the