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Spouse contributions

Section: 2.11

Member contributions made by a person directly to their spouse's superannuation account are known as 'spouse contributions'. At the time of the spouse contribution, the receiving spouse must be:

  • under age 65, or
  • age 65 to 69 and have satisfied the work test or work test exemption.

Spouse contributions cannot be made once the receiving spouse is age 70 or over.

The individual making the spouse contribution can be any age and does not need to satisfy the work test.

Spouse contributions may allow the contributing spouse to claim a tax offset of up to $540. In addition, spouse contributions:

  • count toward the receiving spouse's non-concessional contributions cap
  • do not qualify the receiving spouse for a Government co-contribution
  • are not tax deductible to either the receiving or contributing spouse
2019 Federal Budget proposal

Spouse contributions extended to age 74: Effective 1 July 2020

The Government proposed to allow spouse contributions to be made up until the receiving spouse reaches age 75. In addition, where the receiving spouse is age 65 or 66, the Government proposed they no longer need to meet a work test. A receiving spouse will need to meet the work test from age 67.

At the time of writing, this proposal is not yet law.

Last modified: Tuesday, July 23, 2019