Spouse

Spouse contributions are designed to help build super for non-working or low-income partners.

If you are married or in a defacto relationship* and make contributions on behalf of your spouse, you may be eligible for a tax rebate of up to $540.

Same-sex couples are able to make spouse contributions, following government reform. As of July 2009, all couples are treated the same way for tax purposes, regardless of gender. 

* Effective 1 July 2009 for people in defacto relationships.

The spouse making the contribution will receive an 18% tax rebate on contributions of up to $3,000 per year. The receiving spouse must earn less than $10,800 per year. A partial rebate applies if the receiving spouse earns more than $10,800 per year, up to a maximum of $13,800 per year.

To be eligible, you and your spouse must be living together at the time, however, there is no requirement that you be employed at the time.

The rebate will be calculated by the Australian Taxation Office (ATO) when you lodge your tax return at the end of the financial year.

For more details on restrictions that apply to spouse contributions, see Restrictions. 

Income used to assess eligibility for the tax rebate includes assessable income and reportable fringe benefits.

As of 1 July 2009, salary sacrifice contributions are included as income in income tests used to determine whether you qualify for the tax rebate.

There are a number of ways you can make spouse contributions.

For details and forms, see How to contribute.