First State Super Logo


Getting money into super

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 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.

Last modified: Tuesday, April 30, 2019