If your spouse has assessable income below $37,000 (plus report able fringe benefits) you can make contributions to his or her superannuation and receive a tax offset of up to $540 for those contributions.
Essential conditions are;
- you contribute to the eligible super fund of your spouse, whether married or de-facto, and
- your spouse’s income is $37,000 or less.
You will not be entitled to the tax offset when your spouse receiving the contribution:
- exceeds their non-concessional contributions cap for the relevant year, or
- has a total superannuation balance equal to or exceeding the general transfer balance cap ($1.6 million for 2017–18) immediately before the start of the financial year in which the contribution was made.
- The tax offset amount will gradually reduce for income above this amount and completely phases out when your spouse’s income reaches $40,000.
The following eligibility requirements remain in place before and after 1 July 2017:
- both you and your spouse must be Australian residents when the contributions are made
- the contributions must not be made to satisfy a family law obligation to split contributions with your spouse
- the contributions must be made to a complying superannuation fund or a retirement savings account on behalf of your spouse
- you and your spouse must not be living separately or apart on a permanent basis when the contributions are made
- the contributions must not be deductible to you.