From 1 July 2022, superannuation contributions may be made subject to the following.
| Contribution Types | Conditions | ||
| Work test? | Age limit | TFN required | |
| All Member (except concessional & downsizer) | * No | *75 | Yes |
| Member Concessional from 1 July 2022 | # Yes from 67 | *75 | Yes |
| Member Downsizer | No | From 55 | No |
| Employer mandated | Satisfied | None | No |
| Employer non-mandated | * No | *75 | No |
| Spouse/other | * No | *75 | Yes |
# A work test exemption may apply for a member who:
- has met the work test in the previous year and,
- has total super balance at 30 June of the previous year of less than $300,000, and
- has not previously used the exemption.