Spouse contributions

If you have a ‘super gap’ due to time off work while caring for family, your partner can split their pre-tax contributions with you. It’s a tax-effective way to balance a more secure financial future together. And it works both ways – you can contribute to their super later.

There are two ways to increase your spouse’s super:

  • Personal spouse contributions: paid directly to your spouse’s account as non-concessional contributions
  • Contribution splitting: you can split your concessional (before tax) contributions with your spouse.

How do personal spouse contributions work?

If your partner contributes up to $3,000 to your super from their after-tax income, they can receive a tax offset of up to $540 – as long as you earn less than $40,000 p.a.

Receiving spouse’s relevant income (RI) Maximum rebatable contributions (MRC) Maximum offset (18% of lesser of)
$0 – $37,000 $3,000 MRC or total spouse contributions
$37,000 – $40,000 $3,000 – (RI – $37,000) MRC or total spouse contributions
$40,000+ Nil Nil
  • Tax offset of 18% on up to $3,000 in spouse contributions
  • Maximum offset available to the contributor is $540
  • Relevant income (RI is assessable income + reportable fringe benefits total + reportable employer super contributions
  • An eligible spouse must be under age 70. If aged 65 to 69, they must be gainfully employed at least 40 hours in a period of not more than 30 consecutive days in that financial year.

How does contribution splitting work?

Pre-tax contributions can also be split, including a salary sacrifice arrangement. When you ‘split’ super contributions, money is transferred from your partner’s super account into your account or vice versa.

Updated on March 8, 2022

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