Contributing to Superannuation

Spouse Contribution

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 total income (adjusted taxable income) of the receiving spouse is less than $40,000 in the financial year in which the contribution is made.
  • Both spouses are Australian residents.
  • A spouse makes a non-concessional contribution that is not tax deductible.
  • The receiving spouse does not have a total superannuation balance that exceeds the Total Super Balance cap ($1.9m from 1 July 2023) immediately preceding the start of the financial year in which the contribution is made.  The Total Super Balance cap will be discussed below.
  • The receiving spouse is under age 75,

Please note:

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.