Getting money into super
Contribution eligibility rules - summary table
The following table summarises the current rules for when a person is allowed to contribute or receive contributions to a super fund for the 2017-18 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|
|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|
Note: A fund may accept contributions in respect of a member if the trustee is reasonably satisfied that the contribution is in respect of a period that it would have otherwise been made.
Last modified: Friday, July 28, 2017