Spouse super contributions

Spouse super contributions are where a you contribute money into your spouse’s super account from your after-tax income.

Spouse contributions can provide a boost to your spouse’s superannuation balance, while also offering a tax offset for you as the contributor.

The tax offset can be up to 18% of the contribution amount. The maximum tax offset you can receive each financial year is $540. 

Who counts as a spouse?

The Australian Taxation Office (ATO) defines a spouse as your partner through marriage or by living together as a couple (a de facto partner). This also includes same-sex couples and relationships registered under a state or territory law.

Eligibility

Spouse eligibility

Your spouse is eligible to receive the spouse contribution if:

• the person that you are contributing for meets the legal definition of ‘spouse’
• the contribution is made to a complying super fund or approved retirement savings account
• you and your spouse are Australian residents when the contribution is made
• you and your spouse aren’t living separately and apart on a permanent basis when you make the contribution
• the contribution isn’t tax deductible by you.

Tax offset eligibility

Contributing to your spouse's super account can give you a tax offset. The tax offset can be up to 18% of the contribution amount. The maximum tax offset you can receive each financial year is $540.

To be eligible for the tax offset:

• your spouse’s annual income* must be less than $40,000 in the financial year in which you make the contribution;
• they don’t exceed the non-concessional contributions cap in the income year in which you make the contribution;
• their total super balance must be below the transfer balance cap before the start of the income year in which the contribution is made;
• they must be under 75 years old (contributions may be accepted up to 28 days after the end of the month in which they turn 75).

To read the full eligibility criteria, go to the Australian Taxation Office website.

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