ato logo
Search Suggestion:

myTax 2018 Superannuation contributions on behalf of your spouse

How to claim super contributions made on behalf of your spouse in your return using myTax.

Last updated 27 June 2018

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 who is earning a low income or not working.

Your spouse includes another person (of any sex) who:

  • you were in a relationship with that was registered under a prescribed state or territory law
  • although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

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.

This section has changed

Eligibility for this offset has changed. To improve the superannuation balances of low income spouses, the Government has increased the spouse's income threshold from $10,800 to $37,000. This means more people can now claim the offset. The maximum tax offset amount of $540 remains the same and gradually reduces for income above $37,000 and completely phases out at an income of $40,000.

Along with the threshold change there are new eligibility requirements. You are not eligible to claim this offset if your spouse:

For more information, see You need to know.

Completing this section

You must first complete the Spouse details section.

  1. Enter your spouse's reportable employer super contribution shown on your spouse's payment summaries.
  2. Enter your spouse's assessable income.
    For the purposes of this offset your spouse's assessable income is their total income before deductions and 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.
  3. Enter the total of your contributions you have paid.

    MyTax will work out the Offset amount. For information on how myTax works it out, see Calculating this offset.
  4. Select Save and continue when you have completed the Offsets section.

Find out how you will be entitled to a tax offset of up to $540 per year.

Use these worksheets if you want to know how we work out the tax offset amount.