Division 290 - Contributions to superannuation funds  

Subdivision 290-D - Tax offsets for spouse contributions  

SECTION 290-230   Offset for spouse contribution  

You are entitled to a *tax offset for an income year for a contribution you make in the income year to a *superannuation fund, or an *RSA, for the purpose of providing *superannuation benefits for your *spouse (regardless whether the benefits are payable to your spouse ' s *SIS dependants if your spouse dies before or after becoming entitled to receive the benefits).

You are entitled to the *tax offset only if:

(a) he or she was your *spouse when you made the contribution; and

(b) both you and your spouse were Australian residents when you made the contribution; and

(c) the total of your spouse ' s:

(i) assessable income, disregarding your spouse ' s *assessable FHSS released amount for the income year; and

(ii) *reportable fringe benefits total; and

(iii) *reportable employer superannuation contributions;
for the income year is less than $40,000; and

(d) you have not deducted and cannot deduct an amount for the contribution under section 290-60 (employer contributions); and

(e) if the contribution is made to a *superannuation fund - it is a *complying superannuation fund for the income year of the fund in which you make the contribution.

You are not entitled to the *tax offset if, when you make the contribution, you are living separately and apart from your *spouse on a permanent basis.


You are not entitled to the *tax offset for an amount paid by you, as mentioned in regulations under the Family Law Act 1975 , to a *regulated superannuation fund, or to an *RSA, to be held for the benefit of your *non-member spouse in satisfaction of his or her entitlement in respect of the *superannuation interest concerned.


You are not entitled to the *tax offset for an income year if:

(a) your *spouse ' s *non-concessional contributions for the *financial year corresponding to the income year exceed your spouse ' s *non-concessional contributions cap for the financial year; or

(b) immediately before the start of the financial year, your spouse ' s *total superannuation balance equals or exceeds the *general transfer balance cap for the financial year.


For the purposes of subparagraph (2)(c)(iii), reduce (but not below zero) the * reportable employer superannuation contributions by the amount of any * excess concessional contributions your * spouse has for the * financial year corresponding to the income year.

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