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Work Test Rules

When making super contributions when over 67 years old, to make the contributions deductible, you will need to satisfy the “Work Test”.

Since 1 July 2022, if you’re aged between 67-74, you won’t need to satisfy the ‘Work Test’ before making non-concessional contributions and salary sacrifice contributions into your superannuation. However, if you want to claim a tax deduction on your personal contribution, you’ll still need to satisfy the work test requirement.

The 'Work Test' requires you to be employed or self-employed for reward or gain, for 40 hours in a 30 consecutive day period during the financial year

Source: Contributing to super after 65 | BT