If you have a self-managed superannuation fund (SMSF), what is the potential impact of the Opposition's plan to stop excess imputation credits being refunded to individuals and super funds (with the clarification that pensioners and some SMSFs would be exempt from this change)?

The first point to be aware of is obvious – but worth highlighting. This is an announcement of a possible future position, it is not law. I would caution against taking action now to adjust your situation for what is only a proposal.