Beyond the obvious advantages of the federal government’s downsizer contribution, there are two others that merit special attention – they’re not included in contribution caps and they can be used in recontribution strategies to reduce tax paid by adult children when receiving your super death benefit.

If you believe that there will be material super in your fund on your death, and you have made a death benefit nomination in favour of one or more of your adult children, they will pay a concessional rate of tax on the taxable component of your benefit in the fund passing to them.