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  • Calculating this offset

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    We will work out the tax offset amount for you using information you provide.

    If you want to know how we work out the tax offset amount, use these worksheets.

    Worksheet 1

    Row

    Calculation

    Amount

    a

    Your spouse's reportable employer super contributions

    $

    b

    Your spouse's assessable income

    $

    c

    Your spouse's total reportable fringe benefits amounts

    $

    d

    Add row a and row b and row c.

    $

    If the amount at row d in worksheet 1 was:

    Worksheet 2

    Row

    Calculation

    Amount

    e

    Maximum spouse contributions eligible for the tax offset

    $3,000

    f

    Amount of contributions paid

    $

    g

    Write the lesser of row e or f.

    $

    h

    Multiply row g by 18 and divide by 100.

    This is your tax offset amount.

    $

    Worksheet 3

    Row

    Calculation

    Amount

    i

    Maximum spouse contributions eligible for the tax offset

    $3,000

    j

    The amount from row d in Worksheet 1

    (This is the sum of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer superannuation contributions)

    $

    k

    Base amount

    $37,000

    l

    Take row k away from row j.

    $

    m

    Take row l away from row i.

    $

    n

    Amount of contributions paid

    $

    o

    Write the lesser of row m or row n.

    $

    p

    Multiply row o by 18 and divide by 100.

    This is your tax offset amount.

    $

      Last modified: 28 Jun 2018QC 55667