Superannuation changes in 2016 have been dominated by the range of measures announced in the 2016/17 Federal Budget – though several of these changes to superannuation have been modified or abandoned. Below is a list of many of the changes to superannuation in 2016 and their current status.
Update: the Government has released the third tranche of draft superannuation legislation, which includes the lower non-concessional contributions cap of $100,000, preventing non-concessional contributions once super balances reach the Transfer Balance Cap and changes to the bring-forward rule.
In brief, many of the superannuation changes are currently at the draft legislation stage and working through a consultation process. At least some of this legislation is likely to be introduced to Parliament in 2016, but it is unclear how much will pass before the end of the calendar year.