Does your spouse earn less than $13,800 p.a.?

Do you wish to increase your combined super savings?

Would you like to reduce your income tax liability?


How does it work?

If your spouse is on a low income, you may be able to make contributions into their super account and claim a tax offset. This contribution is a non-concessional contribution and will form part of the tax-free component of your spouse’s super account. You may receive an 18% tax offset when you contribute to your spouse’s super fund (see below for conditions). The offset only applies to the first $3,000 of your contributions in a year, with a maximum offset of $540. The offset reduces as your spouse’s income rises above

$10,800p.a. and cuts out when your spouse’s income is

$13,800 p.a. or more.

What does it mean for me?

Spouse contributions can be an effective way to increase your spouse’s super. As this is a tax offset rather than a tax

deduction, you may receive a direct saving against your income tax liability. Using spouse contributions and other available strategies means couples can enjoy more benefits when they save together.

How do I know if I qualify?

You may be entitled to a maximum tax offset of up to $540 each financial year if:

  • You did not claim a tax deduction for the contributions
  • Both you and your spouse were Australian residents when the contributions were made
  • You and your spouse were not living separately and apart on a permanent basis when you made the contributions
  • Your spouse is under 70, or if aged between 65 and 70, they must have worked at least 40 hours within

30 consecutive days

  • Your spouse’s income1 for the financial year was less than $13,800
  • The contribution was made to a complying super fund
  • Please note: Under the superannuation law, a spouse is defined as a person who is in a genuine domestic bona fide relationship as husband or wife (married or de facto), including same sex

How much am I entitled to?

The offset is calculated at 18% of the lesser of:

  • $3,000, reduced by $1 for every $1 that the sum of your spouse’s income1 for the year was more than $10,800.

The total of your contributions for your spouse for the year

Strategy in action

Anne is a highly paid executive. Her husband David is a stay-at- home dad. David has investments in his name and receive an income of $12,000 p.a.

Anne and David have decided that to boost their future retirement savings, Anne will make a $3,000 after-tax contribution to David’s superannuation account.

To calculate the tax offset, they need to:


Step 1 Subtract $10,800 from David’s income

$12,000 – $10,800

= $1,200

Step 2 Deduct the result from $3,000

$3,000 – $1,200

= $1,800

Step 3 Use the lesser amount of Step 2 or the contribution $1,800
Step 4 Multiply this result by 18%

$1,800 x 0.18

= $324

The tax offset that can be claimed is $324.


Please contact us for information on how this may work for your personal circumstances.