Spouse Super Contribution Tax Offset
A tax offset may apply if contributions are made on behalf of your spouse to a:
- complying super fund
- retirement savings account (RSA).
This tax offset applies to contributions made on behalf of non-working or low-income-earning spouses, whether married or de facto.
You may be able to claim an 18% tax offset on super contributions of up to $3,000 you make on behalf of your non-working or low-income-earning spouse.
Eligibility
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
- at the time of making the contributions you and your spouse were not living separately and apart on a permanent basis
- the sum of your spouse’s assessable income, including total reportable fringe benefits amounts and reportable employer super contributions (RESC) for the financial year, was less than $13,800
- the contribution was made to a super fund which was a complying fund in the income year in which you made the contribution.
| Please Note:
Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances. |