[The Auditors Institute Ltd]

Hello Antony

Thanks for the question.

For someone who is 75 or older, there are two types of contributions that a superannuation fund can accept.

Firstly, compulsory employer (that is Superannuation Guarantee) contributions.

Secondly, downsizer contributions.

For the doctor that is employed by a medical practice company, the fund will be able to accept superannuation guarantee contributions, made for the doctor.  It is important to note that voluntary salary sacrificed contributions cannot be accepted for a fund member that is 75 or over.

Best regards

The Auditors Institute