Rules for making contributions by age
|Contribution type||Less than 65||65–69||70–74||75 and over|
|Voluntary after-tax||Yes- Members, irrespective of their work status, may make personal contributions||Yes– Where the work test rule has been satisfied1||No– Member contributions can’t be accepted|
|Spouse||Yes– Can be made at any time, irrespective of the employment status of the receiving spouse while they’re less than 652
||Yes– Where the work test rule has been satisfied1by the receiving spouse2
||No– Spouse contributions can’t be accepted once the receiving spouse turns age 70|
|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
||Yes– Salary sacrifice or employer voluntary contributions can be accepted where the work test rule has been satisfied1||No– Salary sacrifice or employer voluntary contributions can’t be accepted|
1 You must work at least 40 hours over a period of 30 consecutive days during the financial year the contributions were made.
2 The contributing spouse doesn’t need to meet the work test when making a spouse contribution for the receiving spouse.