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Super contributions tax concessions

Spouse contributions tax offset

Section: 4.2

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 receiving spouse is under age 70 at the time of contribution
  • if the receiving spouse is age 65-69, they must meet the work test.
  • 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) - $37,000], and
  • the amount of the spouse contribution actually made.
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