How It Works
If your spouse earns less than $40,000, you can make a non-concessional contribution to their super fund and claim an 18% tax offset on contributions up to $3,000. Maximum offset: $540.
| Spouse's Income | Offset on $3,000 Contribution |
|---|---|
| $37,000 or less | $540 (full 18%) |
| $37,001 – $40,000 | Reduced (phases out) |
| $40,001+ | $0 |
Why It Matters
This is particularly valuable for couples where one partner has taken time off for caring responsibilities, study, or part-time work. It helps build the lower-earning spouse's super balance while providing a tax benefit to the contributing spouse.
How to Claim
Make a contribution to your spouse's super fund (not your own). When you lodge your tax return, claim the tax offset at the "Spouse super contribution" label. Keep records of the contribution.
Frequently Asked Questions
Does my spouse need to be working?
No. Your spouse can have zero income. They just need to be under $40,000 in total income for you to get the offset.
Does this count toward my spouse's contribution cap?
Yes. It's a non-concessional contribution to their fund, so it counts toward their $120,000 non-concessional cap.