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Who can contribute to super?


To be eligible to contribute to super, you may need to meet certain age and work conditions.

Contribution type

  Superannuation Guarantee Salary sacrifice Personal deductible Personal after-tax Spouse
Under age 67 Yes Yes Yes Yes Yes
Aged 67 to 74 and worked at least 40 hours in a period of no more than 30 consecutive days in that financial year Yes ¹ Yes1 Yes1,2 Yes1
Aged 75 + Yes No No ² No

Note: To make personal after-tax contributions or spouse contributions the person for whom the contribution is being made must have a total super balance of less than $1.7 million at 30 June of the preceding year and have provided their Tax file number (TFN) to their super fund.

For more information on the restrictions that apply to super contributions and contribution types, please visit Australian Taxation Office (ATO).

1. If you don’t currently meet this work test, you may still be able to make personal contributions or receive spouse contributions in the financial year after you last met the test, provided your total super balance is less than $300,000 at the start of that financial year. This limited work test exemption can only be applied once in your lifetime.

²· Eligible downsizer contributions can be made without meeting the work test, work test exemption and after age 75.


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General advice and information only

Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.