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 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 superannuation guarantee amount. The contribution threshold of $3,000 is reduced by $1 for every $1 of income your spouse earns over $37,000 and is zero your spouse’s total income reaches $40,000.