Work test: age from which it applies to deducting personal super contributions

67years

Current rule since 1 July 2022
Source: ATO
Last verified 11 October 2026

Value: 67 years
Unit: Years
Current rule since: 1 July 2022The date the current rule started. The number itself is older.
Reset cycle: Set by legislation. It changes only when the law changes.
Official source: ATO: Restrictions on voluntary contributions
Last verified: 11 October 2026, against the official source.

About this figure

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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "work_test_age_from",
  "value": 67,
  "unit": "years",
  "effective_from": "2022-07-01",
  "effective_from_basis": "provision",
  "resets": "legislated",
  "source": {
    "publisher": "ATO",
    "title": "Restrictions on voluntary contributions"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

Also in /api/figures.json. Full record: /api/v2/figures/work_test_age_from.json