It must be painfully obvious to everyone except me.
On the ATO web site it says:-
" Work test
From 1 July 2022 if you are under 75 years of age, you will no longer need to meet the work test to make or receive non-concessional super contributions and salary sacrifice contributions. If you are aged 67-74 years, you will however be required to meet the work test in order to claim a personal superannuation contribution deduction. "
For the next few years I would like to claim a personal superannuation contribution deduction (I understand the limit is currently $27,500/year) for each year until I can no longer claim because I do not do any paid work. So does this mean that if my birthday is in the middle of the financial year (ie December) and I turn 67 in a particular financial year I do NOT have to meet the Work Test in that year because I was only 66 years old on the 1st of July of that financial year?