Restrictions

Some restrictions apply to receiving different types of super contributions, depending on your age and your employment status.

There is no upper age limit on receiving SG or award contributions from your employer if you are still working.

You can only receive a Government Co-contribution on eligible voluntary contributions until you turn 70.

Contribution Type

Your Age

 

 

 

 

<65

65-69

70-74

75+

Employer SG contributions, including contributions stipulated by Awards and Agreements

 

Accepted without restriction

Accepted without restriction

Accepted without restriction

Accepted without restriction

Additional employer contributions, including salary sacrifice and self employed contributions

 

Accepted without restriction

Accepted providing member meets work test

Accepted providing member meets work test

Cannot be accepted

Voluntary after-tax contributions

Accepted without restriction

 

Accepted providing member meets work test

Accepted providing member meets work test

Cannot be accepted

Spouse contributions

Accepted without restriction

 

Accepted providing receiving spouse meets work test

Cannot be accepted

Cannot be accepted

Government co-contribution

Accepted without restriction

Accepted for the period that you were eligible to make voluntary contributions

Accepted if you are under age 71 at the end of the financial year in which an after tax contribution is made.

Cannot be accepted over age 71

 

Government Low Income Super Contribution

 

Accepted without restriction

Rollover

 

Accepted without restriction

Super-splitting transfers cannot be received by a spouse who is aged 65 years or more, or has reached their preservation age and is retired.

Further restrictions on receiving contributions may apply if you have not supplied your tax file number.

Work test

If you are aged between 65 and 74, any additional contributions made by your employer (including those made under a salary sacrifice arrangement) and voluntary after-tax contributions you make are subject to a work test.

To satisfy the work test, you must have been gainfully employed on a full or part-time basis for at least 40 hours in 30 consecutive days in the financial year.

No additional contributions can be made once you turn 75. Any super contribution made while you are aged 74 must be received by the super fund within 28 days of the end of the month in which you turn 75 or it cannot be accepted.

The work test also applies to spouses aged 65-69 receiving spouse contributions from their partner.