or how much they can withdraw, the focus should shift to detecting and preventing unauthorised super contributions. The ability for a person to make super contributions once they are 65 or older is determined by the work test. To satisfy the current work test, a person must work 40 hours in paid employment or a business for a continuous 30-day period. This test does not recognise - and devalues - the important volunteer work done by many older Australians. It should be modified to include volunteer work done with recognised charitable organisations. Questions can be emailed to max@taxbiz.com.au Self Managed Superannuation Funds, A Survival Guide , by Max Newnham, is available in book stores.