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Notes Online Home 2019 Super Schools Day 1 What’s new for SMSF’s
New ‘work test’ exemption for making super contributions from 1 July 2019
In this segment of the seminar notes, we look at the new ‘work test’ exemption for making super contributions from 1 July 2019, in particular the following:
• Overview of the work test for individuals aged 65 or older
• New one-year exemption from the work test from 1 July 2019
• Interaction between the work test exemption and the non-concessional contributions cap