You may be able to claim an 18% tax offset on super contributions of up to $3,000 you make on behalf of your non-working or low-income-earning spouse to a:

  • Complying super fund
  • Retirement savings account (RSA).

Contributions you make on behalf of your eligible spouse into your spouse’s super are treated as ‘non-concessional contributions’. There is no limit on the amount of money that you can invest in your spouse’s super account; however, they are subject to the non-concessional contributions cap.

Conditions

A taxpayer is eligible to claim a maximum tax offset of up to $540 each financial year for eligible spouse contributions if the following conditions are satisfied:

  • Both you and your spouse were Australian residents when the contributions were made.
  • The sum of your spouse’s assessable income, including total reportable fringe benefits amounts and reportable employer super contributions (RESC) for the financial year, was less than $13,800.
  • You did not claim a tax deduction for the contributions.
  • At the time of making the contributions you and your spouse were not living separately and apart on a permanent basis.
  • The contribution was made to a super fund which was a complying fund in the income year in which you made the contribution.
  • The gainful employment status of the contributor is not relevant.
  • Eligible spouse contributions may not be made for a recipient spouse who is age 70 or over.
  • If the recipient spouse is:
    • under age 65, then his/her gainful employment status is not relevant
    • aged at least 65 but under 70, then the contribution must be made at a time that the recipient spouse meets the work test.