A will formally spells out how your assets should be dealt with after your death. It can also include instructions for your funeral. Everyone needs a will, regardless of age.
If you earn salary or wages over $60,000 a year, you qualify for the over $60k tax advantage. Even if you earn less than $60,000, there could be a tax advantage for you as well.
Like any investment or saving decision you make, you need to find out as much as you can about your company super scheme before deciding whether it's the best option for you.