You may be entitled to a tax offset if you made contributions to a complying superannuation fund or a retirement savings account (RSA) on behalf of your spouse.
You will be entitled to a tax offset of up to $540 per year if:
- the sum of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer superannuation contributions was less than $13,800
- the contributions were not deductible to you
- the contributions were made to a superannuation fund that was a complying superannuation fund for the income year in which you made the contribution
- both you and your spouse were Australian residents when the contributions were made, and
- when making the contributions you and your spouse were not living separately and apart on a permanent basis.
For more information, see Superannuation contributions on behalf of your spouse.
Completing this section
- Enter your spouse's reportable employer super contribution shown on your spouse's payment summaries.
- Enter your spouse's assessable income. For the purposes of this offset your spouse's assessable income is their total income before deductions less any loss amount, 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.
If any of these apply phone 13 10 20 for help to work out your spouse's assessable income.
- Enter the total of your contributions you have paid.
- Select Save and continue when you have completed the Offsets section.