A spouse super contribution is a type of contribution that is made on behalf of your spouse to a complying SMSF. A spouse includes a person who lives with you on a genuine domestic basis as your husband or wife (does not need to marry to you legally). However, It does not apply to a person who is legally married to you but lives separately and apart from you on a permanent basis.

You can contribute to your spouse’s SMSF if your spouse meet the following criteria:

• Under 65 years of age, or
• Under 70 years of age and has been in paid work for at least 40 hours over 30 consecutive days during the Financial Year in which you want to make the contribution for your spouse.

Eligibility of claiming 18% tax offset on super contribution

You may be able to claim an 18% tax offset of up to $3,000 each year on spouse super contributions. You are only eligible to make claim if your spouse is a low-income earner or non-working and the following conditions are met:

• The total of your spouse’s assessable income, including total fringe benefits amounts and employer contributions was less than $37,000.
• The contributions were not deductible to you.
• The contributions were made to a complying SMSF for the income year in which you made the contributions.
• Both you and your spouse were Australian residents when the contributions were made.
• You and your spouse were not living separately and apart on a permanently basis when the contributions were made.