The ability to bring-forward future year entitlements to make non-concessional contributions has been in place for many years now. Up until 30 June 2020 this could be done by anyone who was under 65 on 1st of July and met the total superannuation balance test and in certain circumstances the work test, all discussed below. Legislation has now been introduced to increase the age from 65 to 67 years of age, effective from 1 July 2020. At the time of writing the legislation is before the Senate.
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