Spouse super contribution

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.

How to claim your tax offset for spouse super contribution

When your spouse’s total assessable income and reportable fringe benefits amounts is $37,000 or less:

Step 1: Use the lesser of

  • $3,000.
  • The amount of contributions paid.

Step 2: Multiply this amount by 18%.
Step 3: Round up to the nearest whole dollar

When your spouse’s total assessable income and reportable fringe benefits amounts are between $37,000 and $40,000:

Step 1: Subtract $37,000 from your spouse’s total assessable income and reportable fringe benefits.
Step 2: Take this amount away from $3,000.
Step 3: Use the lesser of

  • The result of Step 2.
  • The amount of contributions paid.

Step 4: Multiply this amount by 18%.
Step 5: Round up to the nearest whole dollar.

For more info on how calculate the tax offset and example, please see the ATO website by clicking here.

You cannot claim the tax offset for contributions that you made to your SMSF then split with your spouse. It is called as a rollover or transfer, not a contribution.

Person who is a low-income earner is also eligible for Government co-contribution. To know if you are eligible for a Government co-contribution, please see here.

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