Work Test Rules

Budget measure

  • Removing the work test for individuals aged from 65 to 74 years of age to make superannuation contribution rules. See Extending the spouse tax offset on the Budget 2016–17 website fact sheet page.

Our understanding

This proposal has been removed.

This means that individuals over 65 years of age, but not age 75 , will still need to have worked for at least 40 hours within 30 consecutive days in a financial year to be eligible to make superannuation contributions. You will need to confirm with the Australian Taxation Office (ATO) whether your specific arrangements satisfy the work test rules.