Q: Can you please explain how the superannuation work test applies for someone who is over 67 and self-employed who wishes to make tax-deductible contributions to super? The test seems to be straightforward for an employee. But for someone who is self-employed, how can you judge if he is gainfully employed? Sandy

A: The removal of the work test last July has made it possible for self-employed Australians (who often don’t have enough retirement savings) to explore a range of super strategies that can allow them to make both tax-concessional and personal contributions up to 75.