Spouse Super Contribution

Tax & Super Opportunities
May 31, 2017
Tax Time Scams
July 26, 2017

Spouse Super Contribution

A spouse contribution involves making a contribution to a spouse’s super fund to build their retirement savings. You may receive a tax offset for contributions made on behalf of a low income earning or non-working spouse.

New Rules

In 2016–17, you can claim the maximum tax offset of $540 for contributions you make to your spouse’s eligible super fund if, among other things, the sum of your spouse’s assessable income, total reportable fringe benefits and reportable employer super contributions is $10,800 or less. The tax offset amount gradually reduces for income above $10,800 and completely phases out when the income reaches $13,800. From 1 July 2017, the spouse income threshold will increase, meaning more people will be eligible to claim the tax offset. You will be able to claim the maximum tax offset of $540 if:

  • you contribute to the eligible super fund of your spouse, whether married or de-facto, and
  • your spouse’s income is $37,000 or less. The tax offset amount will gradually reduce for income above this amount and completely phases out when your spouse’s income reaches $40,000.

This change will mean that more couples will qualify and benefit in supporting each other in saving for retirement. This will better target super tax concessions to low-income earners and people with interrupted work patterns.


The following eligibility requirements remain in place before and after 1 July 2017:

  • both you and your spouse must be Australian residents when the contributions are made
  • the contributions must not be made to satisfy a family law obligation to split contributions with your spouse
  • the contributions must be made to a complying superannuation fund or a retirement savings account on behalf of your spouse
  • you and your spouse must not be living separately or apart on a permanent basis when the contributions are made
  • the contributions must not be deductible to you.

To claim the tax offset, you need to complete the Superannuation contributions on behalf of your spouse question in the supplementary section of your tax return. You also need to complete Spouse details – married or de facto in your tax return.

Contact Acuity Advisers if you would like more information and remember to include your spouse’s income details on your tax return if you made this contribution last financial year.