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 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|
|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