Retirement planning priming your super

It used to be possible to make significant undeducted contributions to build up investment in tax advantaged super without penalty unless those contributions caused benefits to exceed reasonable benefit limits.  Now caps on contributions have replaced both contribution limits (which never applied to undeducted contributions) and benefit RBLs some tighter rein has been placed on what you can get into super.
 
But with both lump sum and pension benefits now generally tax free for recipients over 60 there are many who may want to move significantly more of their wealth into super than the contribution caps permit.  Is there an apparent way for high wealth/income/taxed individuals to get more wealth working for them in their tax advantaged super?

Yes.  With super gearing.  Contribution caps do not apply to borrowed money but they do apply to contributions into super to retire the debt.  Hence while borrowed money is being used to generate fund income that is concessionally taxed members enjoy a timing difference on the tax on contributions yet to be made and they can earn income on them before they are made.

For this to work out, the geared investment needs to do better than the costs of the borrowed money and the investment strategy needs to accommodate sufficient in contributions and earnings from the investment so repayment commitments can be met.