英语论文网

Those able to make contributions to superannuation are:
individuals
employers
self-employed
spouses
Rules governing the making of contributions
Contributions to a superannuation fund can only be accepted for a fund member who satisfies any of the following criteria for eligibility. An eligible person:
is a person under the age of 65 -  contributions can be made by the member, member’s spouse or member’s employer
is a person at least 65 but under 70 who has been gainfully employed for at least 40 hours during any 30 consecutive day period in the current financial year - the member contributions can be made by the member, member’s spouse or member’s employer
is a person who is at least 70 but under age 75 who has been gainfully employed for at least 40 hours during any 30 consecutive day period in the current financial year – the member or their employer may make contributions.  Mandated employer contributions can be made at any time.
is a person who is at least age 75 - the member’s employer may make compulsory employer contributions (EXCLUDES superannuation guarantee payments).
a limited child contributions category is now available.

Note: To be eligible to have spouse contributions made to superannuation, a person does not have to be working but must be a spouse. https://www.51lunwen.org/ The term spouse includes both husband or wife and de facto relationships.
You should note that compulsory superannuation support under the SG scheme is not payable where an individual worker is:
receiving less then $450 per month (gross)
employees under age 18 working less than 30 hours/week
70 years old or more (unless under an award)
engaged in domestic/private work of less than 30 hours per week
a non-resident who works outside Australia
a resident paid by a non-resident and who works outside Australia.