Contributing to Superannuation

Spouse Contribution

A spouse contribution can be made to a super fund by an individual on behalf of their spouse.

A tax offset of 18% is available to the contributing spouse on contributions up to $3,000, where the total income (adjusted taxable income) of the receiving spouse is less than $40,000 in the financial year in which the contribution is made. The maximum offset is $540 (being 18% of $3,000).

Adjusted taxable income is taxable income plus reportable fringe benefits paid by your employer plus super contributions paid by your employer that are above the SG amount. The maximum offset of $3,000 is reduced by $1 for every $1 of income your spouse earns over $37,000, and cuts out when the spouse’s total income reaches $40,000.