{"id":"F2023L00564","name":"Taxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023","slug":"taxation-administration-remedial-power-work-test-for-personal-superannuation-contributions-determina","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441864,"registerId":"F2023L00564-fast-fetch-1775957040287","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nTaxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated 10 May 2023\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Modification of subsection 290-165(1A) of the Income Tax Assessment Act 1997\n\n6  Application of modification\n\n7  Repeal of this instrument\n\n \n\n1  Name\n\n  This instrument is the Taxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The wholeof thisinstrument The day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 370-5 in Schedule 1 to the Act.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the Taxation Administration Act 1953.\n\ncovered person means a person who is an employee under subsections 15A(2) to 15A(10) of the Superannuation Industry (Supervision) Act 1993.\n\n5  Modification of subsection 290-165(1A) of the Income Tax Assessment Act 1997\n\n  For the purposes of section 370-5 in Schedule 1 to the Act, subsection 290‑165(1A) of the Income Tax Assessment Act 1997 is modified to operate as if:\n\n (a) you also meet the requirement in paragraph 290-165(1A)(a) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; and\n\n (b) you also meet the requirement in subparagraph 290-165(1A)(b)(i) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year ending before the income year in which the contribution was made.\n\n6  Application of modification\n\n  The modification made by this instrument applies in relation to contributions made on or after 1 July 2022.\n\n7  Repeal of this instrument\n\n  This instrument is repealed at the start of 1 July 2028.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument operates exactly as intended under the Taxation Administration Act's remedial power framework — it is a targeted, temporary fix for a specific technical problem without scope creep."},"complexity_factors":["Only 7 short sections with minimal conditional logic","Single defined term ('covered person') that references external legislation","Modification operates by inserting two alternative conditions into existing law","Requires cross-referencing to Income Tax Assessment Act 1997 and Superannuation Industry (Supervision) Act 1993 to fully understand effect","Sunset clause provides clear end date (1 July 2028)","No nested exceptions or recursive definitions"],"plain_english_summary":"This technical tax fix lets certain workers classified as \"covered persons\" count their work toward the 40-hour-in-30-day superannuation work test, making it easier for them to claim tax deductions on personal super contributions. It applies to contributions from 1 July 2022 and restores tax access for affected workers who were previously excluded by classification quirks.\n\nThe remedy is temporary and automatically expires on 1 July 2028."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument expands the circumstances that satisfy the personal superannuation contribution work test by adding that working at least 40 hours in any 30 consecutive days as a covered person counts for the same income year and for the prior income year (section 5). The change applies to contributions from 1 July 2022 (section 6) and is time‑limited until repeal on 1 July 2028 (section 7)."},"complexity_factors":["Narrow, targeted amendment to a single subsection of the Income Tax Assessment Act 1997 (modifies subsection 290-165(1A)) — limited substantive content (section 5).","Cross-reference to another statute for the key person category: definition of “covered person” points to subsections 15A(2)–(10) of the Superannuation Industry (Supervision) Act 1993 (section 4), requiring look-up across Acts.","Temporal adjustments: retroactive application to contributions made on or after 1 July 2022 (section 6) and explicit repeal date of 1 July 2028 (section 7) add timing and transitional considerations.","Use of remedial power under section 370-5 of Schedule 1 to the Taxation Administration Act 1953 (authority stated in section 3) imposes an administrative legal basis rather than primary legislation.","Practical compliance and administrative consequences for individuals, superannuation trustees and employers (eligibility assessment, record‑keeping, and contribution processing) stem from the changed eligibility test."],"plain_english_summary":"This Determination amends the superannuation “work test” so that people who work at least 40 hours in any 30‑day period as a covered person (employees falling under certain Superannuation Industry (Supervision) Act provisions) are treated as meeting the work test for making personal contributions in the same income year or the preceding income year. It applies to contributions from 1 July 2022 and runs until 1 July 2028, and was made by the Deputy Commissioner using a remedial power — changing who can legally make personal contributions and shifting compliance duties for individuals and funds."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-remedial-power-work-test-for-personal-superannuation-contributions-determina","history":"/api/acts/taxation-administration-remedial-power-work-test-for-personal-superannuation-contributions-determina/history","analysis":"/api/acts/taxation-administration-remedial-power-work-test-for-personal-superannuation-contributions-determina/analysis","conflicts":"/api/acts/taxation-administration-remedial-power-work-test-for-personal-superannuation-contributions-determina/conflicts","importantCases":"/api/acts/taxation-administration-remedial-power-work-test-for-personal-superannuation-contributions-determina/important-cases","documents":"/api/acts/taxation-administration-remedial-power-work-test-for-personal-superannuation-contributions-determina/documents"}}