Spouse Super Contribution Tax Offset: How to Claim Up to $540 in 2025-26
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Primary tax-year context: 2025-26
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General information only. This is not tax or financial advice. Consult a registered tax agent for advice specific to your situation.
If your spouse earns a low income — or none at all — you can make after-tax contributions into their super fund and receive a tax offset of up to $540 per year. It’s one of the most underused tax concessions available to couples.
How the Offset Works
When you make a non-concessional (after-tax) contribution into your spouse’s super fund, you can claim a tax offset of 18% of the contribution, up to a maximum offset of $540.
To get the full $540 offset, you need to contribute at least $3,000 and your spouse’s income must be $37,000 or less.
| Your contribution | Offset (18%) |
|---|---|
| $1,000 | $180 |
| $2,000 | $360 |
| $3,000+ | $540 (max) |
The offset is non-refundable — it reduces your tax payable but can’t generate a refund on its own. If your tax bill is less than the offset, you lose the unused portion.
Spouse Income Thresholds
The offset phases out as your spouse’s income increases:
| Spouse income | Maximum offset |
|---|---|
| $37,000 or less | $540 |
| $37,001 – $40,000 | Reduces progressively |
| Over $40,000 | $0 (no offset available) |
For the phase-out, the maximum eligible contribution reduces by $1 for every $1 your spouse earns above $37,000. At $40,000, the eligible amount hits zero.
“Spouse income” for this purpose means their assessable income plus reportable fringe benefits and reportable employer super contributions. It’s a broader definition than just salary — if your spouse salary-sacrifices heavily into super, the reportable employer super contributions count.
Who Qualifies
Both you and your spouse must meet these conditions:
- You (the contributing spouse): You make the contribution from your own after-tax money. There’s no age limit for you as the contributor.
- Your spouse (the receiving spouse): Must be under 75 years old at the time of the contribution. They don’t need to be working, but their total income (as defined above) must be under $40,000.
- Relationship: You must be married or in a de facto relationship. You must be living together (not separated).
The contribution goes into your spouse’s super fund — not yours. You claim the offset in your own tax return.
How to Make the Contribution
- Contribute directly to your spouse’s super fund. Contact their fund and ask for a spouse contribution form. Most funds accept BPAY or direct transfer.
- Ensure it’s after-tax money. The offset only applies to non-concessional contributions. If you salary-sacrifice the money first, it becomes a concessional contribution in your fund, not a spouse contribution.
- Stay within your spouse’s non-concessional cap. Your spouse contribution counts toward your spouse’s non-concessional contributions cap ($120,000 per year, or up to $360,000 using the bring-forward rule). If your spouse also makes their own after-tax contributions, the total must stay under the cap.
How to Claim
Report the contribution in your tax return at Item D13 — Spouse super contribution tax offset. You’ll need:
- The amount you contributed
- Your spouse’s super fund details
- Your spouse’s income for the year
If you use a tax agent, they’ll handle this. If you self-lodge via myTax, it’s in the “Tax offsets” section.
When It Makes Sense
The offset is modest — $540 at most — but it’s worth claiming because:
- It’s free money. You’re likely contributing to your spouse’s super anyway for retirement planning. The offset is a bonus.
- It compounds over decades. $3,000 contributed to a low-balance spouse’s super in their 30s could grow to $15,000+ by retirement, depending on returns.
- It helps equalise super balances. Couples where one partner took time off for caring responsibilities often have a large super gap. Regular spouse contributions narrow it.
- It stacks with other strategies. Your spouse may also be eligible for the government co-contribution (up to $500) if they earn under $58,445 and make their own after-tax contribution of $1,000.
Spouse Contribution vs Contribution Splitting
Don’t confuse the spouse contribution offset with super contribution splitting. They’re different strategies:
| Feature | Spouse contribution | Contribution splitting |
|---|---|---|
| What you do | Contribute your after-tax money to spouse’s fund | Split up to 85% of your concessional contributions to spouse |
| Tax benefit to you | Up to $540 tax offset | None directly (but can reduce spouse’s tax on super) |
| Whose cap it uses | Spouse’s non-concessional cap | Spouse’s concessional cap rollover |
| Income test | Spouse must earn under $40,000 | No income test |
You can use both strategies in the same year if you and your spouse meet the respective criteria.
Common Mistakes
- Contributing more than $3,000 thinking you’ll get a bigger offset. The offset caps at $540 regardless of how much more you contribute. The extra still goes into your spouse’s super (which may be a good thing), but there’s no additional tax benefit to you.
- Forgetting to check your spouse’s total income. If your spouse picks up casual work or has investment income that pushes them over $40,000, the offset disappears entirely.
- Missing the deadline. Contributions must be received by the super fund by 30 June to count for that financial year. Don’t leave it to the last business day — allow processing time.