Calculating this offset

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.

$

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.

$

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.

$