In this guide
The super system is full of rules that work differently at every stage of life. To make things simple, here’s our quick guide to the super rules that apply in your 70s.
At this stage, the focus shifts from limiting your ability to take money out of super to restricting contributions.
Compulsory employer contributions
The superannuation guarantee (SG) requires employers to contribute 12% of employees’ qualifying earnings to super. Some workplace agreements also require mandatory employer contributions above the minimum SG.
If you’re entitled to compulsory contributions, your employer must continue to pay into super for you even after you turn 75. There is no maximum age for this type of contribution.
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Additional employer contributions and salary sacrifice
Any additional contributions your employer chooses to pay for you and your own voluntary salary sacrifice to super are permitted until you turn 75. The absolute deadline for these contribution types to be added to your account is 28 days after the end of the month you turn 75.
Personal contributions
You can continue to make personal contributions from your bank account into super until 28 days after the end of the month you turn 75.
Because you’re aged 67 or more, you need to meet the ‘work test’ to claim a tax deduction for any portion of your personal contributions. The work test means you must be ‘gainfully employed’ for at least 40 hours in 30 consecutive days during the financial year you made your contribution. Claiming a tax deduction converts the amount claimed into a personal concessional contribution.
Contributions you don’t claim a tax deduction for, and contributions added to your super by your spouse, are non-concessional personal contributions and don’t require you to meet the work test.
Contribution caps
The same annual contribution caps apply to all age groups, but remember the deadline to add personal contributions to super is 28 days after the end of the month you turn 75.
In 2026–27, the annual concessional (before-tax) cap is $32,500, and the non-concessional (after-tax) cap is $130,000. Your non-concessional cap is zero if your total super balance (TSB) on 30 June 2026 was $2.1 million or more.
To use the carry-forward rule and contribute more than the annual concessional cap, your TSB must be below $500,000 on 30 June immediately before the start of the financial year and you must have available unused cap space from at least one of the past five financial years.
The bring-forward rule allows contributions above the annual non-concessional cap. A three-year arrangement is available in 2026–27 if your TSB was below $1.84 million on 30 June 2026 and a two-year arrangement is permitted if your TSB was more than $1.84 million but less than $1.97 million. A higher TSB means you don’t have access to the bring-forward rule. You must be under 75 for at least one day in the first financial year of your bring-forward period.
Downsizer contributions
The downsizer super contribution is available to people aged 55 or more who sell an eligible property and have not made a downsizer contribution from a previous property sale. There is no age limit, so you can make this type of contribution after turning 75.
These contributions are not counted towards the usual contribution caps, but the maximum downsizer contribution is $300,000 per person ($600,000 for a couple).
An eligible property must have been your (or your spouse’s) primary residence for at least some of the ownership period.
There are other eligibility rules and limits.
Withdrawing your super
Everyone in their 70s can take money out of super because access is granted at age 65, even if you’re still working.
Your withdrawals will be tax free unless you have money in an untaxed fund.
Most accounts allow you to take out as much as you like, but there are a few exceptions. If you are entitled to a defined benefit pension, you will receive the set income and can’t choose to withdraw a different amount. If you have purchased a lifetime or fixed-term income stream (pension/annuity), the provider will set your annual payments and some flexibility may apply.
If you haven’t already used your super to start an income stream, you can do so at any time.
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