Spouse Super Contribution – Help Your Partner, Save on Tax

What’s a Spouse Super Contribution?

It’s when you add money to your spouse’s super fund to boost their retirement savings. If they earn a low or no income, you might also snag yourself a tidy little tax offset.

Who Qualifies?

You:

• Must be married or in a de facto relationship (same-sex couples included)

Your Spouse:

• Must be under 75 years old

• Must have a total super balance under $1.9 million (2023–24)

How Does the Tax Offset Work?

If your spouse earns $37,000 or less, you can claim the maximum offset of $540.

The offset gradually reduces to $0 as their income hits $40,000.

The offset is 18% of the lesser of:

• $3,000 minus every dollar your spouse’s income exceeds $37,000, or

• The actual amount you contributed

Examples:

• You contribute $3,000, and your spouse earns $36,000 → You get $540 offset

• You contribute $3,000, and your spouse earns $38,000 → Offset is 18% of $2,000 = $360

Sounds complicated?, Gotax Online crunches the Hard Numbers for you.

What Counts as a Spouse Contribution?

• Direct after-tax contributions (non-concessional) into their super fund

• You must notify the fund it’s a spouse contribution

What Doesn’t Count:

• Super splitting (transferring your contributions to their account)

• Contributions for a spouse aged 75 or older

• Contributions if your spouse’s super balance is $1.9 million or more

What Do You Need To Do?

1. Check your spouse’s income and super balance

2. Make a direct after-tax contribution to their fund

3. Tell the super fund it’s a spouse contribution

4. Keep your records (receipts, contribution confirmations)

5. Claim the offset in your tax return

Gotax Online FAQ – Real Questions, Real Fast

Q: My spouse is over 75. Can I still contribute and claim?
A: Nope — they must be under 75 at the time of the contribution.

Q: Can I split my super contributions and still get the offset?
A: No — only direct contributions count for the spouse offset.

Q: What if my spouse earns $39,000?
A: You can still claim 18% of $1,000 → That’s $180.

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Contributing to your spouse’s super is a great way to grow their retirement and score yourself a tax offset — up to $540 if you play your cards right. Check the limits, make the payment, keep your records, and claim it in your tax return.

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