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Super contributions tax concessions

Offset for spouse super contributions

Section: 4.6

Where a member has made a spouse contributions, they are eligible to claim a tax offset in respect of the spouse contributions if the following conditions are satisfied:

  • The contribution is made to a complying super fund for the purpose of providing super benefits for the spouse or providing death benefits for the spouse's dependants.
  • The couple live together in a bona fide domestic relationship (ie includes a de facto spouse but excludes married couples who have separated) or in a relationship that is registered under a law of a State or Territory.
  • Both the contributing and receiving spouse are Australian residents for tax purposes when the contribution is made.
  • The receiving spouse's assessable income + reportable fringe benefits (RFB) + reportable employer superannuation contributions (RESC) for the income year must be less than $40,000 (note that the income threshold to qualify for the full tax offset is $37,000).
  • The contribution is not eligible for a deduction (either as a personal or employer contribution).
  • The receiving spouse has not exceeded their non-concessional contributions cap for the financial year in which the spouse contribution is made.
  • The receiving spouse's total superannuation balance on 30 June prior to the year of the spouse contribution is less than the general transfer balance cap for the financial year of the spouse contribution

Amount of offset
The maximum tax offset is $540. The amount of the offset is calculated as 18% of the lesser of:

  • $3,000 - [(recipient spouse's assessable income + RFB + RESCs) - $10,800], and
  • the amount of the spouse contribution actually made.

The income threshold for the spouse superannuation tax offset increased on 1 July 2017. For the 2016-17 income tax year the income threshold for the receiving spouse was $10,800 in order to obtain a full offset.

Last modified: Monday, January 8, 2018