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  • Flexible super – repealing the work test for voluntary superannuation contributions

    On 11 May 2021, as part of the 2021–22 federal Budget, the Australian Government announced it will change the superannuation contribution rules for individuals between 67 to 74 years old.

    From 1 July 2022, individuals who are between 67 to 74 years old will be able to make or receive personal contributions and salary sacrificed contributions without meeting the work test, subject to the existing contribution caps. They will still be required to meet the work test to claim a deduction for personal contributions.

    This measure is not yet law.

    See also:

      Last modified: 11 May 2021QC 65637