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Member contributions

Section: 2.5

Member contributions are all contributions by, or on behalf of, the member to the fund that are not employer contributions. Member contributions are split into those made by the member, and those made by someone other than the member for the purposes of contribution eligibility.

Member contributions made by the member - up to age 75

Member contributions made by a member may be made up to and including 28 days after the end of the month in which the individual reaches age 75, subject to the work test or work test exemption.

Member contributions, made by the member, include:

  • personal concessional contributions
  • personal non-concessional contributions
  • First Home Super Saver Contributions made by the member
  • contributions made under the lifetime CGT cap, whether made by the member or a company or trust

Note: Although downsizer contributions are member contributions made by the member, the SIS Regulations exempt downsizer contributions from the work test and there is no upper age limit to making a downsizer contribution.

Member contributions made by others - up to age 70

Member contributions made by someone else, on behalf of the member, may be made up to age 70, subject to the work test or work test exemption.

Member contributions that are not made by a member include:

  • spouse contributions.
  • child contributions made by a parent.

Member contributions made by anyone other than the member are not tax deductible to the member or the contributor. For example, spouse contributions are not tax deductible for the member or the contributor.

2019 Federal Budget proposal

No work test for voluntary contributions extended to age 66: Effective 1 July 2020

The Government proposed to amend the superannuation contribution rules to allow people age 65 and 66 to make voluntary member and voluntary employer contributions to superannuation without meeting the work test.

At the time of writing, this proposal is not yet law.

Spouse contributions extended to age 74: Effective 1 July 2020

The Government proposed to allow spouse contributions to be made up until the receiving spouse reaches age 75. In addition, where the receiving spouse is age 65 or 66, the Government proposed they no longer need to meet a work test. A receiving spouse will need to meet the work test from age 67.

At the time of writing, this proposal is not yet law.

Last modified: Tuesday, July 23, 2019