People who are aged between 65 and 74 must meet the work test to be allowed to make personal super contributions.

The work test requires a person to be gainfully employed for at least 20 hours in a consecutive 30 day period (in the financial year in which the contributions are made). Employment or self employment for gain or reward in any business, trade, profession, vocation, calling, occupation or employment is valid. Unpaid work such as voluntary work, or passive income such as trust distributions or dividend income isn't enough to qualify for the work test.

While anyone can make contributions to their super fund up to age 65, regardless of whether they are working or not, persons over 65 must pass the work test to continue contributing.

According to the Australian Taxation office, people aged between 65 and 74 must be able to show that they have completed at least 40 hours gainful employment in a consecutive 30 day period, in the financial year in which the contributions are made, in order to meet this test. So people keen to keep topping up their super account will also need to ensure that they remain in regular employment, rather than just casual work here and there.