What are spouse contributions?

Spouse contributions are where a person contributes money into their spouse’s super account from their after-tax income. Some conditions apply, including that both spouses must be Australian residents, and the receiving spouse must be under the age of 75.

It’s important to note that spouse contributions count as non-concessional contributions of the receiving spouse, so you should be aware of limits and contribution caps.

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Who is considered a spouse?

Your spouse is your partner, either by marriage or by living together on a genuine domestic basis as a couple (a de facto partner). This includes same-sex couples and relationships registered under a state or territory law.

What are the benefits of making spouse contributions?

Build your super together

With spouse contributions, you can help grow your spouse’s super.  This can be helpful if your spouse is taking time off work or working part-time.

You could claim a tax offset

Making a contribution to your spouse’s super account could give you a tax offset of up to 18% (maximum of $540) if you’re eligible.

According to the ATO, if you meet the eligibility criteria, you may be able to claim either a:

  • full tax offset of $540, if you contribute $3,000 or more and your spouse earns $37,000 or less; or
  • partial tax offset, if you contribute less than $3,000 and your spouse earns between $37,000 and $40,000. 

Before making a spouse contribution, you should consider you and your partner's financial circumstances, contribution caps, and tax matters. Consider getting financial advice before deciding if spouse contribution arrangements are right for you and your partner.

Am I eligible for a spouse contributions tax offset?

Want to claim a tax offset? Check the criteria to see if you qualify:

  • your spouse’s income is less than $40,000*
  • you and your spouse were Australian residents when the contributions were made
  • you must not claim a tax deduction for the contribution
  • you and your spouse weren’t living separately and apart on a permanent basis when the contributions were made
  • you made the contributions to a complying super fund in that income year
  • your spouse must not have exceeded their non-concessional contributions cap for the relevant year your spouse must be under 75 years old

For more details on eligibility criteria, visit the ATO website.

*The spouse’s income includes their assessable income (excluding any assessable First Home Super Saver released amount), total reportable fringe benefits amounts and reportable employer superannuation contributions.

How to make a spouse contribution

Ready to make a spouse contribution? At Rest, you can choose to pay via BPAY or by cheque or money order. Here’s how: 

® BPAY and the BPAY logo are registered trademarks of BPAY Pty Ltd ABN 69 079 137 518

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Other ways to help your spouse

Exploring your options? There’s more than one way to help your spouse grow their super. For example, contribution splitting might be one option to consider.

Need help with contributions?

Have a chat with a Rest Adviser for advice about contributions. If you’re a Rest member, you can get simple personal advice over the phone at no additional cost. There will be additional costs for more complex advice, but we’ll always talk to you about this fee first.

Want to learn more about other ways to contribute to your super?