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.

A spouse includes a person who, although not legally married to you, lives with you on a genuine domestic basis as your husband or wife. It does not include a person to whom you are married but who lives separately and apart from you on a permanent basis.