Updated on 3 March 2025
2 minute read
If you're 67 or older, there are some important things to know about putting money into your super.
Did you know that you can keep contributing to your super until you turn 75? If you're thinking about doing this, you need to know about the Work Test.
Once you're 67 or older, in order to claim a tax deduction on voluntary personal contributions to your super, you need to meet the Work Test.
It's pretty simple:
You need to work at least 40 hours over a 30-day continuous period
And you need do this in the financial year that you make the contribution.
The Australian Taxation Office (ATO) will check your eligibility when you do your tax return.
Even if you don't meet the Work Test, you may be eligible to apply for the one-off work test exemption.
You might get the exemption if:
your super balance was under $300,000 at the end of last financial year,
you met the Work Test last financial year, and
you haven't used the work test exemption before.
From 1 July 2022, you don't need to tell us if you've passed the Work Test anymore. If you're 67 or over and want to claim a tax deduction on extra contributions, the ATO will check when you do your tax return.
If you're a member with us, you can log into Member Online to learn more about making contributions.
Remember, everyone's situation is different. If you're not sure what's best for you, it might be a good idea to chat with a financial adviser. You can get help with your ART super account from our qualified financial advisers3. This is included in your membership.
| Contribution type | Less than 75 | 75 and over |
|---|---|---|
| Member | ||
| Voluntary after-tax1 | Yes – Members, irrespective of their work status, may make personal contributions | No – Member contributions cannot be accepted1 & 2 |
| Spouse | Yes – Can be made at any time, irrespective of the employment status of the receiving spouse while they’re less than 752 | No – Spouse contributions cannot be accepted |
| Employer | ||
| Superannuation Guarantee (SG) | Yes – SG contributions made by your employer can be accepted | |
| Industrial award or agreement | Yes – Industrial award or agreement contributions made by an employer can be accepted | |
| Salary sacrifice or employer voluntary | Yes – Salary sacrifice or employer voluntary contributions can be accepted | No – Salary sacrifice or employer voluntary contributions cannot be accepted |
1. Does not apply to downsizer contributions, which may be made if aged 55 and over regardless of work status. No maximum age limit applies. Refer to the Super Savings Accumulation Guide for more information.
2. Australian Retirement Trust is generally unable to accept personal contributions if you’re aged 75 years or older. If you’re aged 75 years or over, you’re not eligible to make voluntary contributions to your superannuation account unless the contribution is made within 28 days after the end of the month you turned 75 years. Any personal contributions received which don’t meet the above requirements will be refunded by Australian Retirement Trust.
3. Any advice given is by representatives of Sunsuper Financial Services Pty Ltd (ABN 50 087 154 818, AFSL 227867), wholly owned by the Trustee. As representatives, they may recommend ART products from time to time. So read the relevant Financial Service Guide at art.com.au/fsg to tell you about that advice and how they’re paid.
We're one of Australia's largest super funds, and our members have come first for over 100 years.4
Join today4. QSuper was founded in 1913 before merging with Sunsuper on 28 February 2022 to form Australian Retirement Trust.
Learn how concessional contributions could help you boost your super while saving tax.
4 min read
When you retire, you may be eligible for the Age Pension. How much you get depends on the Age Pension means test.
2 min read
Preparing for retirement might seem hard, but it doesn’t have to be. Use our 5 key retirement financial planning tips to help you.
4 min read
