1 July changes: Exploring the opportunities

<p>With the work test changes now in place, Heffron managing director Meg Heffron highlights some of the new strategies now available and potential traps to be mindful of.<br /> <br /> Meg discusses the benefits of the new rules for a range of situations including clients with a large inheritance or those going through a divorce later in life.<br /> <br /> She also discusses why SMSF professionals may want to revisit re-contribution strategies for their client base, with a broader range of clients now able to access this strategy.<br /> <br /> She also delves into some important considerations in relation to pensions and the treatment of amounts above the minimum pension payment following the recent changes. </p>