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Notes Online Home 2019 Tax Schools Day 1 What’s new for individuals
New ‘work test’ exemption for individuals making super contributions
In this section of the seminar notes we look at the new ‘work test’ exemption for individuals making super contributions. More specifically:
• The background to applying the ‘work test’ for individuals aged 65 or more
• The new one-year exemption from the ‘work test’ from 1 July 2019
• Maximising NCCs for individuals under 65 who will not satisfy the ‘work test’ exemption