In short

Members aged 75 or older, plus a 28-day grace period, can no longer make non-concessional, personal deductible, salary sacrifice, or spouse contributions to super. Mandated employer Super Guarantee continues without any age limit, and downsizer contributions of up to $300,000 per person remain available at any age from a qualifying home sale. Bring-forward NCC arrangements must be triggered before turning 75.

For most working life, super contributions are a routine — employer SG flowing in, perhaps salary sacrifice on top, occasional non-concessional top-ups, all governed by annual caps and a fairly generous regulatory framework. As a member ages, the framework progressively narrows. The work test is one threshold. Indexed caps and TSB thresholds are others. The most consequential narrowing happens at age 75.

At age 75, super law largely closes the door on voluntary contributions. The Superannuation Industry (Supervision) Regulations 1994 instruct funds to refuse most voluntary contributions for members aged 75 or older, with a 28-day grace period after the end of the month in which the member turns 75. After that period, the fund cannot accept the contribution; the contribution would be returned, and any deduction or strategy built around it would fail.

What continues, and what doesn't.

What continues without an age limit?

Mandated employer Super Guarantee continues without age limit. The Super Guarantee — the 12% employer contribution rate, reached from 1 July 2025 as the final step of the legislated phase-in — is mandated under separate legislation that does not contain an age limit. A 78-year-old continuing in employment receives SG just like anyone else. For late-career workers in their late 70s and early 80s, employment income remains the active super accumulation channel, even though personal contribution channels are closed.

Downsizer contributions remain available — at any age. Since the 2023 reduction in the downsizer eligibility age from 65 to 55, a member of any age above 55 can make a downsizer contribution from the sale proceeds of a qualifying main residence. There is no upper age limit. A 90-year-old selling a long-held family home can contribute up to $300,000 to super under the downsizer rules. Couples can each contribute up to $300,000, allowing combined contributions of up to $600,000 from a single home sale.

The downsizer requirements include: the home owned for 10 years or more, qualifying as a main residence for CGT purposes, and the contribution made within 90 days of receiving the sale proceeds. The downsizer is also a once-only contribution per member — used once, the entitlement is gone.

For retirees over 75, the downsizer is the single largest available super contribution. Members who have not used their downsizer entitlement should treat any future home sale as a planning event.

Which voluntary contributions cease at 75?

Voluntary contributions cease. After 75 plus the 28-day window, the following contributions are not accepted by the fund:

  • Non-concessional contributions (personal after-tax contributions). The annual NCC cap and bring-forward rules become irrelevant from this point.
  • Personal deductible contributions (personal contributions for which a deduction is claimed). Late-career workers cannot use this lever to reduce their assessable income, even where they have substantial taxable income from continued work or other sources.
  • Salary sacrifice arrangements. The employer must direct the salary-sacrificed amount as cash salary instead. A late-career worker continuing salary sacrifice arrangements after 75 will simply not have the contributions accepted.
  • Spouse contributions. A working spouse cannot contribute to a non-working spouse's super if the receiving spouse is over 75. The spouse contribution offset (worth up to $540) similarly ceases when the receiving spouse turns 75.

What is the bring-forward NCC trigger rule?

The bring-forward NCC trigger rule. The bring-forward arrangement allows a member to contribute up to three years' worth of NCC cap in a single year — useful for substantial one-off deposits (inheritance, asset sale, downsizer pre-2023 reform). The bring-forward must be triggered in a year where the member is under 75 on 1 July of the year.

For members in their early 70s with substantial contribution capacity, the planning principle is clear: if a bring-forward trigger is intended, it should happen well before age 75. Triggering at 73 or 74 allows the maximum lump sum contribution in the trigger year, with the contribution capacity tapering off as 75 approaches.

What do the practical scenarios look like?

Practical scenarios.

Scenario one: a 74-year-old planning an NCC bring-forward. The member has TSB under the relevant threshold and wants to contribute the maximum — $390,000 — over a bring-forward arrangement. The strategy is to trigger and make the bulk of the contribution in the year before age 75, recognising that contribution capacity in the next two years is limited by the 28-day post-75 window. The single best year is the trigger year itself.

Scenario two: a 78-year-old continuing part-time work. The member receives SG from their employer (ongoing without age limit). They cannot use personal deductible contributions to reduce their part-time income tax. Salary sacrifice is not available. The only super accumulation is via SG. For tax planning, the member relies on other deductions (charitable giving, advice fees under TR 2024/2, work-related expenses) rather than super.

Scenario three: an 80-year-old selling a long-held family home. The member has not previously used the downsizer entitlement. Sale proceeds allow up to $300,000 downsizer contribution (or $600,000 if both spouses qualify), regardless of age. This is the major post-75 contribution opportunity, and where it is available, it should be used.

Scenario four: a 76-year-old receiving an inheritance. The member receives a substantial inheritance after the 75 cliff. NCC is not available (over 75 plus 28 days). Downsizer is not available (no qualifying home sale). The inheritance must remain outside super, generally invested in personal name or via tax-effective structures (investment bonds, family trusts).

What should members in their early 70s plan for?

Planning implications for the early 70s. For members aged 70 to 75 with substantial contribution capacity (cash savings outside super, anticipated inheritance, asset sale proceeds), the planning window is real and short:

  • Bring-forward NCC triggered at 73 or 74, with the maximum contribution in the trigger year.
  • Spouse contributions for a younger non-working spouse, while the receiving spouse is still under 75.
  • Personal deductible contributions for any pre-75 income, claiming deductions while the channel remains open.
  • Salary sacrifice for continuing employees, optimised for the pre-75 period.
  • Downsizer contribution if a home sale is contemplated in the future — planning the sale around eligibility and timing.

What should members already over 75 focus on?

Planning implications for over 75. For members already past the cliff:

  • Continue SG flow if employed; no age limit applies.
  • Plan downsizer use for any future home sale — the major remaining super deposit channel.
  • Non-super investment structures for windfalls — investment bonds, family trusts, joint accounts with spouse, or investment-grade portfolios in personal name.
  • Estate planning focus — the post-75 super position is largely fixed; the work shifts to ensuring the right structure for the next generation.

The wider point. The 75-year cliff is not new and is not unfair — it reflects a policy choice that super is an accumulation vehicle for working life and the years immediately after, not an unlimited tax-favoured investment vehicle. But the boundary catches members who haven't planned for it. Late inheritance, late asset sales, late tax-saving aspirations all run into a closed door at the wrong moment.

For members in their late 60s and early 70s, the planning conversation is simple: what voluntary contributions are intended, when do they need to happen, and how do we time them within the window. The conversation is short. Missing it has permanent consequences.

Sources

Key takeaways

  • Most voluntary contributions — non-concessional, personal deductible, salary sacrifice, and spouse contributions — stop once a member is 75 plus a 28-day grace period after the month they turned 75.
  • Employer Super Guarantee continues without any age limit, so working members in their late 70s and beyond still accumulate super through employment income.
  • Downsizer contributions remain available at any age (eligibility starts at 55) — up to $300,000 per person, or $600,000 per couple, from a qualifying main residence sale.
  • The NCC bring-forward arrangement (up to $390,000 for FY2026-27) must be triggered in a year the member is under 75 on 1 July — triggering at 73 or 74 maximises the contribution before the door closes.
  • For members over 75 with a windfall (inheritance, asset sale) and no downsizer eligibility, the money must generally stay outside super, in non-super structures like investment bonds or family trusts.

Frequently asked questions

What super contributions can still be made after age 75?

Employer Super Guarantee continues without any age limit, and downsizer contributions from a qualifying home sale remain available at any age. Non-concessional, personal deductible, salary sacrifice, and spouse contributions all stop once the 75-plus-28-day window closes.

How much can a retiree over 75 contribute using the downsizer scheme?

Up to $300,000 per person from the sale proceeds of a qualifying main residence, or up to $600,000 combined for a couple where both qualify — with no upper age limit on the downsizer contribution itself.

When must an NCC bring-forward arrangement be triggered before turning 75?

The bring-forward must be triggered in a year where the member is under 75 on 1 July of that year. For members with substantial contribution capacity, triggering at 73 or 74 maximises the lump sum contribution before the window narrows and then closes at 75.

What happens to an inheritance received after age 75 if there's no home sale to use?

It generally can't go into super, since non-concessional contributions and personal deductible contributions are no longer accepted past the 75-plus-28-day window. The money typically stays outside super in structures like investment bonds, family trusts, or personal-name investments.

A note on advice. This article is general information only and doesn't account for your personal circumstances. Everyone's situation is different — before acting, it's worth talking it through with a licensed adviser who knows your full picture.