Downsizer contributions are an incentive for individuals over 65 years old to make a superannuation contribution if they sell their main residence. The provisions come into effect on 1 July 2018, so for members intending to make downsizer contributions they can enter into a contract of sale from this date. Broadly, an eligible downsizer contribution is where: (1) the contribution is made to a complying super fund by a member aged 65 years or older (2) the amount is equal to a