Spouse offset

If you are married or in a defacto relationship (including same-sex couples) and make contributions on behalf of your spouse, you may be eligible for a tax offset of up to $540.

The spouse making the contribution will receive an 18% tax offset on non-concessional contributions (up to $3,000 per year) if the receiving spouse’s annual income is less than $37,000. If the receiving spouse earns between $37,000 and $40,000 per year, a partial rebate applies.

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

Generally, to be eligible you and your spouse must be Australian residents at the time the contribution is made and must be living together at that time, however it doesn’t matter whether you are employed or not. Age restrictions apply.

What is included as income?

Income used to assess eligibility for the tax rebate includes assessable income (including reportable employer superannuation contributions such as salary sacrifice arrangements), and reportable fringe benefits.