Spouse contributions
Boost your spouse’s super and reduce your tax by making spouse contributions.
How does it work?
If you make an after-tax super contribution into your spouse’s super, you may be eligible for a tax offset of up to $540.
May be suitable if…
- Your spouse earns1 less than $40,000 p.a.
What are the benefits?
- Grow your spouse's super.
- Qualify for a tax offset of up to $540.
How is the spouse offset calculated?
- To qualify for the full offset of $540 in 2024/25, you need to contribute $3,000 or more into your spouse’s super and your spouse must earn¹ $37,000 p.a. or less.
- A lower tax offset may be available if you contribute less than $3,000 or your spouse earns more than $37,000 p.a. but less than $40,000 p.a.
Case study
Phil and Karen are married and have two young children. Phil works full-time and earns $100,000 p.a. Karen has cut back to working two days a week and earns $32,000 p.a.
They want to make sure Karen keeps building her super while she is working part-time. Phil contributes $3,000 into Karen’s super account. This entitles him to a tax offset of $540, which will reduce his income tax when he completes his 2024/25 tax return.
Important things to consider
- Spouse contributions count towards the receiving spouse’s non-concessional contributions cap and penalties may apply if the cap is exceeded.
- To receive a spouse contribution in 2024/25, your spouse’s total super balance must have been under $1.9 million on 30 June 2024. They must also be eligible to receive spouse contributions.
- Another way to boost your spouse’s super is through contribution splitting.
- You can’t access your super until you meet a condition of release such as reaching your preservation age and retiring.
- Other eligibility conditions apply – see the ATO website for more information.
1 Includes assessable income, reportable fringe benefits and reportable employer super contributions.
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General advice and information only
Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.
Tax disclaimer
Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.
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