If you are between 65-74 years old and wish to make additional contributions to your super, and do not meet the work test, you may be required to meet the conditions for the work test exemption. From 2020-21 financial year onwards, this will apply for people between 67-74 years old.
The work test exemption allows you to make voluntary contributions for an additional 12-month period from the end of the financial year in which you last met the work test. The work test exemption applies if your super balance is less than $300,000.
You cannot have relied on the work test exemption in a previous financial year.
