Personal details
 
 
 
First name*
 
 
 
Last name*
 
 
 
Member number (if known)
 
 
 
Email*
 
 
 
 
 
Question 1
 
Q1. Which of the following best describes the work test when claiming a deduction for a personal contribution?*
 
A. Gainful employment of at least 40 hours in a period of 30 consecutive days, at any time during the financial year in which the contribution is made
B. Gainful employment of at least 30 hours in a period of 40 consecutive days before the contribution is made
C. Any work involving personal exertion of at least 40 hours in a period of 30 consecutive days at any time during the financial year in which the contribution is made
D. Gainful employment of at least 40 hours in a period of 30 consecutive days, completed before the contribution is made
 
 
 
 
 
 
Question 2
 
Q2. Which statement is correct? A personal contribution (excluding downsizer contributions) made to an SMSF, cannot be accepted by the trustee if:*
 
A. the amount of the contribution exceeds the non-concessional contribution cap
B. it is received more than 28 days after a member turns 75 years of age
C. a valid notice of intent to claim a deduction has not been sent to the fund
D. the member has turned 75 years of age
 
 
 
 
 
 
Question 3
 
Q3. Simon is 58 and makes two separate $30,000 contributions in June 2026. He has lodged a valid notice of intent form for both contributions. One of these contributions is held in a reserve, set to be allocated to Simon in July 2026. Which statement is FALSE in relation to the contributions received?*
 
A. The trustee will pay tax on the $60,000 of concessional contributions in 2025-26.
B. Simon can claim a tax deduction for the $60,000 contributed, in his 2025-26 tax return.
C. $30,000 will be tested against Simon’s concessional contributions cap in 2025-26 and $30,000 will be counted in 2026-27.
D. $60,000 will be tested against Simon’s concessional contributions cap in 2025-26.
 
 
 
 
 
 
Question 4
 
Q4. Craig, a 45-year-old member of an SMSF, had a total superannuation balance (TSB) of $1.75m on 30 June 2025. In 2025-26 he made a $190,000 non-concessional contribution (NCC).
Craig will have a TSB of $2m on 30 June 2026. What is the maximum NCC that he can make in 2026-27?*
 
A. $Nil
B. $130,000
C. $170,000
D. $200,000
 
 
 
 
 
 
Question 5
 
Q5. Giselle made a $40,000 personal super contribution during 2025-26 and lodged a Notice of Intent (NOI) with her superannuation fund. She is planning to claim the entire amount as a personal tax deduction.
Her TSB at 30 June 2025 was $450,000, while her current member account balance is $525,000.
Which of the following statement is TRUE?*
 
A. As her contribution exceeds the $30,000 concessional contribution cap, she will not be able to claim the entire amount as a tax deduction
B. She will be able to can claim the entire amount as a tax deduction as long as she makes a valid election to unlock carried forward concessional contribution amounts via the ATO
C. Giselle is unable to unlock carried forward concessional contribution cap amounts as her account balance is over $500,000
D. Giselle will need to wait until her NOI has been acknowledged by the fund before she is able to lodge her tax return claiming the deduction