Contributing to Superannuation

Spouse Contribution

So if the recipient spouse had income of $38,500 and $3,000 is contributed by his/her spouse, the spouse offset is $1,500 (effectively $40,000 less $38,500). Therefore, the tax offset will be 18% of $1,500, which is $270.

The 18% tax offset is applied to the lesser of the maximum spouse offset and the actual amount of the spouse contribution made for the year.