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.
|
$
|
These myTax 2018 instructions will help you determine your entitlement to a tax offset for superannuation contributions made on behalf of your spouse.