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JM_84(Champion)Champion
6 Apr 2022

Hi Team


From 1 July 2022, the work test (or work test exemption if eligible) is required to be met to claim a tax deduction for personal super contributions.


How will the ATO be making an assessment on whether an individual has met the work test (or work test exemption) given this is an hours based test? Also, is it possible to meet the work test when on paid leave or unpaid leave?


Will any amendments be made to the wording on the notice of intent submitted to super funds?

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JodieR_ATO(Community Support)Community Support
8 Apr 2022

Hi @JM_84,


If your under 67yrs you dont have to meet the work test to make contributions into your super fund. However, if your 67yrs+ you do need to meet the work test for certain contributions to be made. Our website provides guidance on how you can meet the work test or work test exemption.


Meeting the work test/exemption to make personal contributions into super you want to claim a deduction on has already been in place. It just means changes from 1 July 2022 dont include deductions for personal super contributions.


We're yet to be informed if there'll be changes to the Notice of Intent to claim form, or how the super fund will confirm you meet the work test. However, we'll update our website accordingly once information is provided.


Meanwhile you can email superadvice@ato.gov.au. Or speak directly with your fund to see if they require any further documentation from you in order to lodge a Notice of intent to claim a personal super deduction. If you meet the other requirements, the fact you're still employed under an employer should mean you're able to lodge the form, even if you're currently on leave.


You can also check out Repealing the work test for voluntary super contributions and what changes may occur.

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Most helpful reply

JodieR_ATO(Community Support)Community Support
8 Apr 2022

Hi @JM_84,


If your under 67yrs you dont have to meet the work test to make contributions into your super fund. However, if your 67yrs+ you do need to meet the work test for certain contributions to be made. Our website provides guidance on how you can meet the work test or work test exemption.


Meeting the work test/exemption to make personal contributions into super you want to claim a deduction on has already been in place. It just means changes from 1 July 2022 dont include deductions for personal super contributions.


We're yet to be informed if there'll be changes to the Notice of Intent to claim form, or how the super fund will confirm you meet the work test. However, we'll update our website accordingly once information is provided.


Meanwhile you can email superadvice@ato.gov.au. Or speak directly with your fund to see if they require any further documentation from you in order to lodge a Notice of intent to claim a personal super deduction. If you meet the other requirements, the fact you're still employed under an employer should mean you're able to lodge the form, even if you're currently on leave.


You can also check out Repealing the work test for voluntary super contributions and what changes may occur.

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