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Contribution eligibility rules - summary table

Section: 2.2

The following table summarises the current rules for when a person is allowed to contribute or receive contributions to a super fund for the 2018-19 financial year.

Member's age at time of contribution Personal contribution - made by the member (section 2.5) Other contributions - made by someone other than member or employer Voluntary employer contribution (section 2.8) Mandated employer contribution (section 2.7)
  eg personal non-concessional, personal concessional contributions eg spouse contribution eg salary sacrifice, other employer contributions in excess of SG eg 9.25% SG, or contribution under industrial award
Under 65 Yes Yes Yes Yes
65 to 69 Work test* (section 2.4) Work test (section 2.4) Work test (section 2.4) Yes(section 2.4)
70 to 74 (section 2.4) Work test* (section 2.4) No Work test (section 2.4) Yes
75 and over (section 2.4) No* No No Yes

* If the contribution is a downsizer contribution, the member must be age 65 or over at the time of the contribution.

Note: A fund may accept contributions in respect of a member if the trustee is reasonably satisfied that the contribution relates to a period when the member was eligible to contribute, even if the member is no longer eligible to contribute.

1 Tax Ruling TR 2010/1: Income tax: superannuation contributions.

Last modified: Friday, November 9, 2018