{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/work_test_age_from.json",
  "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_file",
  "docs": "https://retirementwealth.com.au/data/",
  "publisher": "retirementwealth.com.au",
  "scope": "Retirement Wealth provides selected factual information about Australian retirement rules and rates. It does not provide personal or general financial product advice or recommend financial products. Summaries may not cover every condition or exception. Check the linked official sources and obtain advice appropriate to your circumstances before making financial decisions.",
  "figure": {
    "id": "work_test_age_from",
    "former_ids": [],
    "label": "Work test: age from which it applies to deducting personal super contributions",
    "category": "super",
    "category_label": "Super basics",
    "concept": "super.contributions.work_test.age_from",
    "kind": "age",
    "dimensions": {},
    "value": 67,
    "display_value": "67 years",
    "unit": {
      "code": "years",
      "plain": "Years",
      "quantity": "time",
      "currency": null,
      "per": null,
      "per_amount": null,
      "ratio_divisor": null
    },
    "ratio": null,
    "effective_from": "2022-07-01",
    "effective_from_basis": "provision",
    "validity": {
      "from": "2022-07-01",
      "to": null,
      "basis": "provision",
      "status": "in_force"
    },
    "applies_by": null,
    "resets": "legislated",
    "review_dates": [],
    "source": {
      "title": "Restrictions on voluntary contributions",
      "publisher": "ATO",
      "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions",
      "type": "primary"
    },
    "verification": {
      "status": "verified_primary",
      "checked_on": "2026-10-11"
    },
    "notes": "From this age a person must meet the work test or the work test exemption to claim a deduction for a personal super contribution. The effective date is the start of the current rule: Schedule 4 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 applies to contributions made on or after 1 July 2022. In earlier years a work test applied to funds accepting contributions.",
    "conditions": [],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [
      {
        "instrument": "Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022",
        "provision": "Schedule 4",
        "role": "effective_date"
      }
    ],
    "derivation": null,
    "related": {
      "same_concept": [],
      "inputs": [],
      "used_by": []
    },
    "upcoming": [],
    "first_published": {
      "release": 5,
      "recorded_at": "2026-10-11T08:47:14Z"
    },
    "last_changed": {
      "release": 12,
      "recorded_at": "2026-10-13T08:24:56Z"
    },
    "cite_as": "Work test: age from which it applies to deducting personal super contributions: 67 years, current rule since 1 July 2022. Official source: ATO, Restrictions on voluntary contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/work-test-age-from/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/work_test_age_from.json",
      "page": "https://retirementwealth.com.au/rules/super/work-test-age-from/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/work_test_age_from/2022-07-01.json"
    },
    "timeline": [
      {
        "value": 67,
        "display_value": "67 years",
        "ratio": null,
        "effective_from": "2022-07-01",
        "effective_to": null,
        "basis": "provision",
        "status": "in_force",
        "source": {
          "title": "Restrictions on voluntary contributions",
          "publisher": "ATO",
          "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/work_test_age_from/2022-07-01.json"
      }
    ]
  }
}