Spouse Super Contributions Tax Offset

A contribution to the super fund of your spouse may eligible for a tax offset, if the qualifying requirements can be met.

Calculation formula for years 2017-18 to 2025-26

The current formula applies from 1 July 2017 and in later years unless amended.

The tax offset is calculated as 18% of the lesser of:

• $3,000, reduced by $1 for every $1 that spouse income* was more than $37,000; and
• the total of your contributions for your spouse for the year.

The effect of this formula is that the offset cuts out when the spouse income reaches $40,000.

Below $40,000, and up to spouse income of $37,000, the maximum rebate of $540 is available (assuming maximum allowable contributions of $3,000 are made. Contributions below $3,000 would provide a proportionately lower offset result).

Spouse Super Offset Formula (from 1 July 2017 and later years)

Spouse’s Income* “SI”	Maximum Rebatable Super Contributions “MRC”	Maximum Offset
Up to $37,000	$3,000	18% x $3,000 = $540
$37,000 to $39,999	$3,000 – (SI – $37,000)	MRC x 18%
$40,000 and over	Nil	Nil

Legislation to increase the full rebate spouse income threshold from $10,800 to $37,000 from 1 July 2017, with a shading out on incomes between $37,000 and $40,000 was passed in November 2016. See: Treasury Laws Amendment (Fair and Sustainable Superannuation) Bill 2016

The maximum rebate and basic formula method remained the same as before.

For the calculation of “income” for the purpose of the spouse super rebate calculation, see below.

Formula before 1 July 2017 – Spouse super contribution offset calculation

The tax offset is calculated as 18% of the lesser of:

• $3,000, reduced by $1 for every $1 that spouse income* was more than $10,800; and
• the total of your contributions for your spouse for the year.

Spouse Super Offset Formula (up to 30 June 2017)

Spouse’s Income* “SI”	Maximum Rebatable Super Contributions “MRC”	Maximum Offset
Up to $10,800	$3,000	(18% x $3,000 =) $540
$10,801 to $13,799	$3,000 – (SI – $10,800)	MRC x 18%
$13,800 and over	Nil	Nil

Spouse Super Eligibility and criteria

• The contributions must not be claimed as a tax deduction or as the basis of the government co-contribution, thus explicitly excluding split contributions.
• From 1 July 2017 both the non-concessional contributions and transfer balance ($1.6 million, $1.7 million from 1 July 2021) caps apply to the receiving spouse. The total super balance is measured immediately before the start of the financial year in which the contribution was made.
• The contributions are received by a complying super fund before year end
• Both the contributor and spouse are Australian residents at the time of contribution
• “Spouse” includes same-sex and de-facto relationships
• Contributor and spouse were not living separately and apart on a permanent basis at the time of contribution
• Claims for more than one spouse during the year can be added together, subject to the ceiling of $540
• Until 30 June 2020: The receiving spouse must be under age 65, or between 65 to 69 years and have met the work test (i.e. worked at least 40 hours within 30 consecutive days) during the financial year and before the contribution is made.
• From 1 July 2020 for 2020-21 and following:  Amending regulations have been released to allow people aged 70 to 74 to receive spouse contributions by increasing the maximum age from 69 to 74 years. The age at which the work test applies is 67 years (up from 65). See Media release and Treasury Laws Amendment (More Flexible Superannuation) Bill 2020
• The receiving spouse must not be an employee of the contributor.
• There are no work, age or income conditions applicable to the contributing spouse.
• A contribution made by a member spouse for a non-member spouse to satisfy a payment split obligation on marriage breakdown is not eligible for the rebate (Sec 290-230(4))

* Spouse Super Income test

An expanded definition is used for spouse income in the offset formula.

The receiving spouse’s income for the offset calculation

Assessable income+ Total reportable fringe benefits amounts+ Reportable employer superannuation contributions

Reportable fringe benefits
Reportable fringe benefits are the grossed-up total of all reportable benefits over a threshold value required to be reported in each employee’s annual payment summary. For calculation details see here.

Reportable superannuation contributions
Reportable employer superannuation contributions do not include compulsory employer super payments, such as superannuation guarantee.
They are super contributions which:

• the employee influenced the rate or amount contributed; or
• are additional to the compulsory contributions made under
  • super guarantee law
  • an industrial agreement
  • the trust deed or governing rules of a super fund
  • a federal, state or territory law.

How to Claim Spouse Super Contributions Tax Offset

To receive the offset, details of the claim must be entered in the annual tax return of the contributor, including the amount of the contributions and the amount of the offset claim – tax return item T3:

myTax 2026 Superannuation contributions on behalf of your spouse | Australian Taxation Office

return instructions 2026

return instructions 2025

return instructions 2024

return instructions 2023

return instructions 2022

return instructions 2021

return instructions 2020

Care should be taken to fully complete the spouse details in the contributor’s tax return, including the spouse’s taxable income, total reportable fringe benefits amounts and reportable employer superannuation contributions. Those essential details will be matched and reconciled by the ATO for the income adjustment aspect of the offset formula.

Other information about this offset

• The spouse contributions are fully preserved tax-free components and as non-concessional (after-tax) contributions they come under the receiving spouse’s non-concessional contributions cap.
• The offset not refundable – which means a refund of unused offset is not available if the offset value is higher than tax payable.
• Superannuation Funds are required to separately identify and report spousal contributions in the annual member statement.

See also

• Super contribution caps
• Co-contribution superannuation
• Spouse Super Contributions – ATO

This page was last modified 2026-06-08