How does the work test for over 67s work?

This is a very common question, so we've published this answer in order to help further understand this rule

A member over age 67 must meet a work test prior to being eligible to contribute to super.  The work test requires that a member be gainfully employed on at least a part time basis during the financial year prior to making a contribution.  Part time basis means working at least 40 hours in a consecutive period of not more than 30 days.