I've been looking around for some rules and regulations on the income test for the aged pension. Situation Couple aged 57(her) 60(him) She is on a wage ~$150k pa He is retired He is not eligible for the aged pension because of her income. Can she salary sacrifice down to an amount so he is eligible for the aged pension? My understanding was that the rules changed back in 2007 so now any amounts that are salary sacrificed are now included in the income test for the aged pension. From memory other benefits are only assessed on the taxable income but the aged pension and disability allowance are two that do not use taxable income as the income test as stated here. So anyone know if you can salary sacrifice to get under the income test for the aged pension? and where I might be able to it on a govt web site?