Work test exemption: total super balance limit

$300,000

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

Value: $300,000
Unit: Australian dollars
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

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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "work_test_exemption_balance_limit",
  "value": 300000,
  "unit": "AUD",
  "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_exemption_balance_limit.json