• Spouse and child contributions

    Spouse and child contributions count towards your non-concessional contributions cap.

    Spouse contributions

    If your spouse makes a contribution for you, it counts towards your non-concessional contributions cap – not your spouse's contributions caps.

    If you are separated or permanently living apart from your spouse, a contribution made for you by your spouse will not be reported as a spouse contribution. Instead, it will be reported as other family and friend contributions.

    Spouse contributions do not include contributions your spouse made as your employer. These are reported as employer contributions.

    Spouse contributions are treated differently to contributions your spouse splits with you.

    Spouse contributions also include amounts transferred from your spouse's or ex-spouse's FHSA under a family law obligation.

    Child contributions

    If you are under 18 and a person makes a contribution for you, the contributions count towards your non-concessional contributions cap. The contribution does not count towards your parents' (or any other person's) contributions caps.

    Child contributions do not include contributions a person makes as your employer. These contributions are reported as employer contributions.

    Example

    Bill runs a small business and employs his wife Elizabeth as administrator of the business. Bill pays Elizabeth a salary and contributes 9.5% of her salary to her super fund as required under the super guarantee. He also contributes $1,000 a year to super accounts for his three children who are all under 18. The children occasionally help out in the business and are paid extra pocket money when they do, but they are not employees.

    Each child's super fund will report $1,000 in spouse and child contributions for the children. However, the money Bill pays to super for Elizabeth will be reported by her fund as employer contributions.

    End of example

    See also:

      Last modified: 10 Oct 2016QC 21756