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Do you meet the Work Test this financial year?

If you're 67 or over, you’ll need to work a certain amount of hours to be eligible to claim a tax deduction on personal contributions. This eligibility requirement will be assessed by the Australian Taxation Office (ATO) when you submit your income tax return. This has changed from previous years when the Work Test was required in order to make or receive Voluntary or Salary Sacrifice contributions.

What is the Work Test?

The Government requires you to work 40 hours within 30 consecutive days, at least once during the income year. From 1 July 2019, if you don’t meet the work test you may be eligible to apply for the one-off work test exemption. If you have a ‘total superannuation balance’ below $300,000 (as at the last day of the previous financial year) and have met the Work Test in the previous financial year you may be eligible to claim a tax deduction by meeting the work test exemption.

How do I alert Australian Retirement Trust that I have met the work test after 1 July 2022?

From 1 July 2022 you will no longer need to inform Australian Retirement Trust that you have met the Work Test if you’re 67 or over.

If you are 67 or over and wish to claim a tax deduction on voluntary contributions, the Australia Taxation Office will check this eligibility when you submit your tax return.

Please read the rules for making contributions and the one-off work test exemption below to make sure your super contributions can be accepted this year. If you're an Australian Retirement Trust member, you can make the work test declaration by logging into Member Online.


Rules for making contributions by age

 

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 accepted 1 & 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 2

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.