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ARTICLE · 15 NOVEMBER 2018

Proposed new exemption from work test for superannuation contributions by over-65s

Cooper Grace Ward
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The proposed rules provide a limited opportunity for some retirees with low superannuation balances to contribute more.

AustraliaEmployment and HR
Scott Hay-Bartlem
Scott Hay-Bartlem
Clinton Jackson
Clinton Jackson
Steven Jell
Steven Jell
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The government has released draft legislation that provides more scope for contributions to superannuation once someone has turned 65.

Generally, the trustee of a superannuation fund can only accept a contribution for someone who has turned 65 (and is under 75) if they satisfy the work test in the year of the contribution (worked at least 40 hours in a consecutive 30-day period).

Proposed change

It is proposed that from 1 July 2019, a superannuation fund can also accept a contribution by someone who has turned 65 (but is under 75) if the person:

  • does not satisfy the work test in that year;
  • satisfied the work test in the previous year;
  • has a total superannuation balance under $300,000 at the preceding 30 June; and

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