T3 Super contributions on behalf of your spouse 2025

Things you need to know

You're eligible for a tax offset of up to $540 in 2024–25, if:

the total of your spouse's assessable income (excluding any assessable first home super saver (FHSS) released amount), total reportable fringe benefits amounts and reportable employer super contributions is less than $40,000 and the contributions you make on behalf of your spouse aren't deductible to you
the person is your spouse when you make the contribution
both you and your spouse are Australian residents when you make the contribution
you and your spouse aren't living separately and apart on a permanent basis when you make the contributions, and
your spouse doesn't have either
- non-concessional contributions totalling more than their non-concessional contributions cap for 2024–25
- a total super balance of $1.9 million or more at 30 June 2024.

If you don't make contributions to a complying super fund or a retirement savings account (RSA) on behalf of your spouse who earns a low income or doesn't work, go to question T4 Zone or overseas forces 2025.

If you have more than one spouse during 2024–25 and you satisfy the conditions for the tax offset for more than one spouse, the tax offset is the lesser of the total 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 in their tax return, unless they:

have a distribution from a partnership or trust
have income or losses from rent or business (including personal services income)
have a capital gain or foreign source income
make a deposit into a farm management deposit scheme account
claim a deductible amount for a foreign pension or annuity at question D11 in their supplementary tax return.

If any of these apply, contact us for help to work out your spouse's assessable income before completing this question.

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

We calculate the tax offset as 18% of the lesser of:

$3,000, reducing this amount by $1 for every $1 that the total of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer super contributions for the year is more than $37,000
the total of your contributions for your spouse for the year.

You can't claim the tax offset for eligible spouse contributions for super contributions that you make to satisfy your spouse's entitlements under a family law obligation to split super with your spouse.

Completing your supplementary tax return

To complete this question, follow the steps.

Step 1

Write the total of your contributions at question T3 – label Contributions paid in your supplementary tax return.

Step 2

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

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

Worksheet 1: $37,000 or less
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: More than $37,000 and less than $40,000
Row	Calculation	Amount
a	Maximum spouse contributions eligible for the tax offset	$3,000
b	The total of your spouse's assessable income (excluding any assessable FHSS released amount), total reportable fringe benefits amounts and reportable employer super contributions	$
c	Base amount	$37,000
d	Subtract row c from row b	$
e	Subtract row d 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

You work out the tax offset amount using either Worksheet 1 – row d, or Worksheet 2 – row h. Write this amount at question T3 – label A. Don't show cents.

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

the total of the tax offset you're eligible to for each spouse
$540.

Write this amount at question T3 – label A. Don't show cents.

Step 4

Make sure you complete Spouse details – married or de facto on pages 8–9 in your tax return, include your spouse's:

taxable income at label O
total reportable fringe benefits amount at labels R or S
reportable employer super contributions at label A.

To work out your eligibility to this tax offset you use your spouse's assessable income (excluding any assessable FHSS released amount), reportable fringe benefits amounts and reportable employer super 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

Go to question T4 Zone or overseas forces 2025.
Return to main menu Individual supplementary tax return instructions 2025.
Go back to Total supplement deductions 2025.