Spouse contributions are designed to help build super for non-working or low-income partners.
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 for the financial year.
The spouse making the contribution will receive an 18% tax rebate 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.
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, regardless of whether you are employed or not.
Spouse contributions cannot be received by the fund once the receiving spouse turns 75. See Restrictions for further information on age limits.
To make a spouse contribution, simply complete the Spouse contributions form and nominate the amount of the contribution to your spouse’s Media Super account.