Australia spouse super contributions tax offset
This explanation covers spouse super contributions tax offset in Australia, using the published government rules and their stated scope.
On this page
- The offset and income limits
- The tax offset for super contributions on behalf of a spouse can be up to A$540 per year where the spouse’s income is below A$40,000.ATO spouse super contributions
- Calculation and income definition
- The offset is 18% of the lesser of the contributions made for the spouse during the income year and A$3,000 minus the amount by which the spouse’s income exceeds A$37,000.ATO spouse super contributions
The offset and income limits
The tax offset for super contributions on behalf of a spouse can be up to A$540 per year where the spouse’s income is below A$40,000. ATO spouse super contributions (opens in a new tab).
The offset reduces when the spouse’s income is greater than A$37,000 and completely phases out at A$40,000. ATO spouse super contributions (opens in a new tab).
Calculation and income definition
The offset is 18% of the lesser of the contributions made for the spouse during the income year and A$3,000 minus the amount by which the spouse’s income exceeds A$37,000. ATO spouse super contributions (opens in a new tab).
The income test adds assessable income, total reportable fringe benefits amounts and total reportable employer super contributions. Assessable income disregards amounts released to the spouse under the first home super saver scheme. ATO spouse super contributions (opens in a new tab).
Contribution and relationship conditions
The contribution must be made to a complying super fund or approved retirement savings account. Both spouses must be Australian residents when the contribution is made. ATO spouse super contributions (opens in a new tab).
The contribution must not be deductible by the contributor. The spouses must not be living separately and apart on a permanent basis when it is made. ATO spouse super contributions (opens in a new tab).
Recipient’s super conditions
The spouse must not exceed their non-concessional contributions cap during the income year. Their total super balance immediately before the income year must be below the general transfer balance cap. ATO spouse super contributions (opens in a new tab).
For the 2020–21 and later income years, the spouse must be under 75 years old when contributions are made. ATO spouse super contributions (opens in a new tab).
Direct contributions and splitting
Direct contributions to a spouse’s super are treated as the spouse’s non-concessional contributions, whether or not the contributor qualifies for the offset. ATO spouse super contributions (opens in a new tab).
Contributions made to the contributor’s own fund and later split to the spouse cannot qualify for this offset. Splitting is a rollover or transfer, rather than a new contribution. The offset is claimed in the contributor’s tax return. ATO spouse super contributions (opens in a new tab).
This general explanation provides no personal eligibility decision, contribution estimate, tax calculation or recommendation. No numerical worked example is provided.