The Spouse Superannuation Contributions Tax Offset helps spouses build the superannuation accumulations in eligible circumstances.
A spouse contribution refers to when a person makes a contribution into their spouse’s superannuation account. Provided income thresholds are satisfied, the contributing spouse can receive a tax rebate of up to $540 on the contribution.
There are no age limits on the person making the contribution, however the receiving spouse must be under age 70. The receiving spouse must meet a work test before the contribution can be received if they are older than 65.
Spouse contributions are included in the recipients non-concessional contribution cap.
Who is a spouse?
A ‘spouse’ includes both a legal and de facto husband or wife. A de facto spouse is a person who lives with another person on a genuine domestic basis as a spouse. As of 4 December 2008, the definition includes same sex relationships.
Persons who are separated, even though legally married, do not satisfy the definition of spouse. Therefore they cannot make an eligible spouse contribution.
How much is the Spouse Contribution Rebate?
The tax rebate an individual can claim if they make superannuation contributions for their spouse depends on their spouse’s assessable income – refer to the following table 1:
| Spouse’s assessable income | Tax rebate allowable |
| Up to $10,800 | 18 per cent of the lesser of: – the contributions made – $3,000 (maximum tax rebate of $540) |
| Between $10,801 and $13,800 | 18 per cent of the lesser of: – the contribution made – $3,000 less $1 of assessable income earned by the spouse in excess of $10,800 |
| Greater than $13,800 | No rebate is available |
1 The provisions facilitating this tax offset are revised from time to time and the ATO website should be searched at the relevant time if you want to check on entitlements at a particular time.
Your spouse’s assessable income would include the assessable portion of superannuation pensions less any deductible amount, grossed up franked dividends, reportable fringe benefits and any other assessable income.
What you need to do
The experienced advisers at Continuum Financial Planners Pty Ltd can guide you as to the strategic effectiveness of seeking to improve the superannuation position of your spouse whilst taking advantage of this offset.
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- phone our office 07 3421 3456, or
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