Super regs on work test and spouse contributions

A legislative instrument has been made to increase the age at which the work test applies and the cut-off age for spouse contributions for superannuation, with the changes applying to contributions made from 1 July 2020.

The Superannuation Legislation Amendment (2020 Measures No 1) Regulations 2020 amend the SIS Regulations and RSA Regulations to increase the age at which the work test starts to apply from 65 years to 67 years. The cut-off age for spouse contributions has been increased from 70 years to 75 years, to align with the cut-off age for other voluntary contributions.

The changes apply to contributions made in the 2020-21 and later financial years.