You are required to satisfy the work test if you are between 67-74 years old and wish to claim a tax deduction on your additional contributions to your super.
The work test requires you to be gainfully employed for at least 40 hours during a consecutive 30-day period during each financial year in which you intend to claim a tax deduction on the contributions that are made.
Please note that the work test is your responsibility and is not administered by your superannuation fund.
If you do not satisfy the work test, you may still able to make additional contributions to your super. However, you will not be able to claim a tax deduction on these contributions unless you meet the b'work test exemption'.