The following table amends our PDS by deleting Table 4 on page 26 and replacing it with the following table:
Table 4: Age restrictions on contributions
Age 65 – 69 (inclusive) |
Age 70 – 74 (inclusive) |
Age 75 + |
|
Member contributions (after tax contributions) |
Yes – subject to cap (1) and work test (2) |
Yes (4) – subject to cap1 and work test (2) |
No |
Mandated employer contributions (3) |
Yes |
Yes |
Yes |
Employer contributions (including salary sacrifice contributions) |
Yes – subject to work test (2) |
Yes (4) � subject to work test (2) |
No |
(1) Member contributions in a financial year generally can not exceed the caps for post-tax contributions (currently $150,000, see also page 27) if you are aged between 65 and 74 (inclusive) on 1 July of that financial year.
(2) Work test means having been gainfully employed on at least a part-time basis during the financial year in which the contributions were made.
(3) Mandated employer contributions are contributions made to a regulated super fund by employers to satisfy the Superannuation Guarantee requirements, and contributions made by employers to a regulated super fund pursuant to an obligation specified in a Certified Agreement or award made after 1 July 1986.
(4) Contributions must be received by the super fund no later than 28 days after the end of the month in which the employee turns 75