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  • T3 Superannuation contributions on behalf of your spouse 2019

    Did you make contributions to a complying superannuation fund or a retirement savings account (RSA) on behalf of your spouse (married or de facto) who is earning a low income or not working?

    No

    Go to question T4 Zone or overseas forces 2019, or return to main menu Individual tax return instructions 2019.

    Yes

    You may be eligible for a tax offset. Read on.

    An RSA is a special account offered by banks, building societies, credit unions, life insurance companies and prescribed financial institutions. It is used for retirement savings and is similar to a superannuation fund.

    You need to know

    You will be entitled to a tax offset of up to $540 per year if:

    • the sum of your spouse's assessable income (excluding any assessable First home super saver released amount), total reportable fringe benefits amounts and reportable employer superannuation contributions was less than $40,000
    • the contributions you made on behalf of your spouse were not deductible to you
    • the person was your spouse when you made the contribution
    • both you and your spouse were Australian residents when the contributions were made
    • when making the contributions you and your spouse were not living separately and apart on a permanent basis, and
    • your spouse did not have
      • non-concessional contributions totalling more than their non-concessional contributions cap, or
      • at 30 June 2018, a total superannuation balance of $1.6 million or more.
       

    If the contributions were made to a superannuation fund, then it must have been a complying superannuation fund for the income year in which you made the contribution.

    A spouse can be of any sex and can include de facto relationships (see the definition of spouse in Special circumstances and glossary 2019).

    If you had more than one spouse during the income year and you satisfy the conditions for the tax offset for more than one spouse, the tax offset is the lesser of the sum of the tax offset entitlements for each spouse, or $540.

    For the purposes of this question, your spouse's assessable income is the amount your spouse wrote at TOTAL INCOME OR LOSS on page 3 of their tax return, unless they:

    • had a distribution from a partnership or trust
    • had income or losses from rent or business (including personal services income)
    • had a capital gain or foreign source income
    • made a deposit into a Farm Management Deposit Scheme Account, or
    • claimed a deductible amount for a foreign pension or annuity at item D11 on their tax return (supplementary section).

    If any of these apply phone 13 10 20 for help to work out your spouse's assessable income before completing this item.

    Your spouse's reportable fringe benefits amounts and reportable employer superannuation contributions are shown on their income statements and payment summaries.

    The tax offset is calculated as 18% of the lesser of:

    • $3,000, reduced by $1 for every $1 that the sum of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer superannuation contributions for the year was more than $37,000
    • the total of your contributions for your spouse for the year.

    The tax offset for eligible spouse contributions cannot be claimed for superannuation contributions that you made to satisfy your spouse's entitlements under a family law obligation to split superannuation with your spouse.

    Completing this item

    Step 1

    Write the total of your contributions at Contributions paid item T3 on your tax return.

    Step 2

    If the sum of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer superannuation contributions was $37,000 or less, use worksheet 1.

    If the sum of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer superannuation contributions was more than $37,000 but less than $40,000, use worksheet 2.

    Worksheet 1

    Row

    Calculation

    Amount

    a

    Maximum spouse contributions eligible for the tax offset

    $3,000

    b

    Amount of contributions paid

    $

    c

    Write the lesser of row a or b.

    $

    d

    Multiply row c by 18 and divide by 100.

    $

    Worksheet 2

    Row

    Calculation

    Amount

    a

    Maximum spouse contributions eligible for the tax offset

    $3,000

    b

    The sum of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer superannuation contributions

    $

    c

    Base amount

    $37,000

    d

    Take row c away from row b.

    $

    e

    Take row d away from row a.

    $

    f

    Amount of contributions paid

    $

    g

    Write the lesser of row e or row f.

    $

    h

    Multiply row g by 18 and divide by 100.

    $

    Step 3

    The tax offset is the amount shown at row d on worksheet 1 or row h on worksheet 2. Write this amount at A item T3. Do not show cents.

    If you had more than one spouse during the year, complete steps 1 to 3 for each spouse. Your tax offset is the lesser of:

    • the sum of the tax offset you are entitled to for each spouse, or
    • $540.

    Write this amount at A item T3. Do not show cents.

    Step 4

    Make sure you complete Spouse details – married or de facto on pages 8–9 of your tax return. Include your spouse's taxable income at O, your spouse's total reportable fringe benefits amounts at R or S and your spouse's reportable employer superannuation contributions at A.

    See the definition of spouse in Special circumstances and glossary 2019.

    To work out your entitlement to this tax offset you would have used your spouse's assessable income, reportable fringe benefits amounts and reportable employer superannuation contributions. However, because we use taxable income to calculate many other entitlements, we ask you to record your spouse's taxable income (not assessable income) at Spouse details – married or de facto.

    Where to go next

      Last modified: 30 May 2019QC 58137