Ms Bruce said advisers often want to know whether a client who has their 75th birthday in June this year can make a non-concessional contribution in July in the 2022-23 financial year.

“The answer is that they can. If you have a look at the rules, the cut-off date for when a super fund can accept a personal voluntary contribution, as opposed to a downsizer contribution, is at the end of the month the client turns 75 plus another 28 days,” explained Ms Bruce.

“So, in this particular case, if the client’s 75th birthday is in June 2022, then the cut-off date for the fund to accept a personal voluntary contribution would be 28 July 2022. As long as the client makes the personal contribution before 28 July 2022, they won’t have to worry about the work test.”

However, while the client will be able to make a non-concessional contribution, they won’t be able to use the bring-forward rule, Ms Bruce warned.

“Let’s assume the client wants to contribute up to $300,000 and their total superannuation balance isn’t an issue because it’s below $1.48 million on 30 June 2022. If we look at the rules for bring-forward contributions, the client needs to be under age 75 at the very beginning of the financial year,” she said.

“They are already age 75 on 1 July 2022, they are not under 75, which means the answer is no, they cannot use the bring-forward non-concessional contribution cap, but they can still contribute the standard $110,000 non-concessional contributions cap.”