Superannuation
Contributing to Superannuation
Spouse Contribution
The tax offset entitlement amount is 18% of the lesser of:
- $3,000 reduced by every dollar over $37,000 that the spouse earns
- the actual value of the spouse contributions.
So if the recipient spouse had income of $38,500 and $3,000 is contributed by his/her spouse, the superannuation spouse contribution tax offset is calculated on $1,500 ($38,500 less $37,000). Therefore, the tax offset will be 18% of $1,500, which is $270.
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