{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/work_test_exemption_balance_limit.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_exemption_balance_limit",
    "former_ids": [],
    "label": "Work test exemption: total super balance limit",
    "category": "super",
    "category_label": "Super basics",
    "concept": "super.contributions.work_test.exemption_balance_limit",
    "kind": "threshold",
    "dimensions": {},
    "value": 300000,
    "display_value": "$300,000",
    "unit": {
      "code": "AUD",
      "plain": "Australian dollars",
      "quantity": "money",
      "currency": "AUD",
      "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": "Total super balance must be less than this amount at the end of the previous financial year. It is one of the conditions the ATO lists for the work test exemption. 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": [
      {
        "text": "Total super balance must be less than this amount at the end of the previous financial year."
      }
    ],
    "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 exemption: total super balance limit: $300,000, 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-exemption-balance-limit/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/work_test_exemption_balance_limit.json",
      "page": "https://retirementwealth.com.au/rules/super/work-test-exemption-balance-limit/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/work_test_exemption_balance_limit/2022-07-01.json"
    },
    "timeline": [
      {
        "value": 300000,
        "display_value": "$300,000",
        "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_exemption_balance_limit/2022-07-01.json"
      }
    ]
  }
}