Spouse contribution helps to boost the superannuation fund of low income earning spouse or non-working spouse, the government has introduced spouse contribution so as an individual can contribute on behalf of their spouse.
On contributing to your spouse’s super, you can benefit a maximum tax benefit of $540 when your spouse taxable income is less than $10,800 and the contributed amount is $3,000.
If your spouse earns more than $10,800 the amount of tax offset reduces by 18 cents for every dollar. If your spouse income is more than $13,800 then the benefit ceases to exist.
The tax offset can be used to reduce your taxable income.
The following conditions need to be satisfied to be eligible for spouse contribution offset.
- The accessible income for your spouse needs to be less than $13,800
- You need to make a spouse contribution to their super fund.
- You shouldn’t have claimed contributions as a tax deduction.
- The contributor is not an employer of the spouse.
- You and your spouse are both Australian residents and citizens.
- You and your spouse are living together.
- Your spouse is under the age of 65 years.
- If your spouse is in between 65 and 69 years of age then spouse should meet work test criteria.
- You need to be married or in a de facto relationship with a same or opposite-sex partner.
The following table shows the maximum tax offset you can gain by minimum contribution to your spouse superannuation.
| Spouse Income | Minimum Contribution | Maximum Tax offset |
| 10800 | 3000 | 540 |
| 11300 | 2500 | 450 |
| 11800 | 2000 | 360 |
| 12300 | 1500 | 270 |
| 12800 | 1000 | 180 |
| 13300 | 500 | 90 |
| 13800 | 0 | 0 |
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