Being completely apolitical here - I have a SMSF - building up from a low level - and don't have that many years left in the workforce. I sort of miss out on these exclusions and it does seem strange to me that in a country worried about an aging population and the cost of aged pensions that this will be seen as a good idea. I won't help me or many others in the same position. Backdating the measure seems a bit ominous. That's my 2 cents anyway.
However, life goes on and it is a hurdle to overcome
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