For contributions made prior to 1 July 2017 you could not claim a deduction if, during the income year, you obtained 10% or more of the total of the following as an employee:
- your assessable income
- your reportable fringe benefits
- your total reportable employer superannuation contributions.
This is the case regardless of whether your employer has paid super on your behalf.
With effect from 1 July 2017 the requirement that you derive less than 10% of your income from employment sources has been abolished and regardless of your employment arrangement you may be able to claim a tax deduction.
Individuals aged 65 to 74 will still need to meet the work test in order to be eligible to make a contribution and claim a tax deduction.