Income Tax Assessment Act 1997
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Hide history noteSECTION 290-165 Age-related conditions
Condition if you are under 18
290-165(1)
If you were under the age of 18 at the end of the income year in which you made the contribution, you must have *derived income in the income year: (a) from the carrying on of a *business; or (b) attributable to activities, or circumstances, that result in you being treated as an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (assuming that subsection 12(11) of that Act had not been enacted).
Work test condition for ages 67 to 75
290-165(1A)
If you made the contribution during the period starting on the day you turn 67 and ending on the day that is 28 days after the end of the month in which you turn 75: (a) you must have been *gainfully employed for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; or (b) if you do not satisfy paragraph (a) - you must satisfy the following requirements:
(i) you were gainfully employed for at least 40 hours in any period of 30 consecutive days during the income year (the previous income year ) ending before the income year in which the contribution was made;
(ii) you had a *total superannuation balance of less than $300,000 at the end of the previous income year;
(iii) you have not deducted a contribution in the previous income year or any earlier income years on the basis of satisfying the requirements in this paragraph;
(iv) no contribution made by you, or in respect of you, in the previous income year or any earlier income years, was accepted by a *superannuation fund or an *RSA under a prescribed provision of regulations made for the purposes of the Superannuation Industry (Supervision) Act 1993 or the Retirement Savings Accounts Act 1997 .
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CCH Note:
S 290-165(1A) is modified by Taxation Administration (Remedial Power
-
Work Test for Personal Superannuation Contributions) Determination 2023 (F2023L00564) as below, applicable in relation to contributions made on or after 1 July 2022. This instrument is repealed at the start of 1 July 2028.
Act
covered person
4 Definitions
]
4
In this instrument:
means the
Taxation Administration Act 1953
.
means a person who is an employee under subsections
15A(2)
to
15A(10)
of the
Superannuation Industry (Supervision) Act 1993
.
5
For the purposes of section
370-5
in Schedule
1
to the Act, subsection
290-165(1A)
of the
Income Tax Assessment Act 1997
is modified to operate as if:
(a)
you also meet the requirement in paragraph
290-165(1A)(a)
if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; and
(b)
you also meet the requirement in subparagraph
290-165(1A)(b)(i)
if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year ending before the income year in which the contribution was made.
Maximum age condition
290-165(2)
You cannot deduct the contribution if it is made after the day that is 28 days after the end of the month in which you turn 75.
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Work Test for Personal Superannuation Contributions) Determination 2023 (F2023L00564) modifies the operation of s 290-165(1A) of the Income Tax Assessment Act 1997 and any other provisions of a taxation law whose operation is affected by the modified operation of s 290-165(1A) .
The operation of the relevant provision is modified as follows:
For the purposes of s 370-5 in Sch 1 to the Taxation Administration Act 1953 , s 290-165(1A) of the Income Tax Assessment Act 1997 is modified to operate as if:
The modification applies in relation to contributions made on or after 1 July 2022.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Taxation Administration Act 1953 to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
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