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Spouse contributions

How does it work?

If you make an after-tax super contribution into your spouse’s super, you may be eligible for a tax offset of up to $540.

May be suitable if…

  • Your spouse earns1 less than $40,000 p.a.

What are the benefits?

  • Grow your spouse's super.
  • Qualify for a tax offset of up to $540.

How is the spouse offset calculated?

  • To qualify for the full offset of $540 in 2024/25, you need to contribute $3,000 or more into your spouse’s super and your spouse must earn¹ $37,000 p.a. or less.
  • A lower tax offset may be available if you contribute less than $3,000 or your spouse earns more than $37,000 p.a. but less than $40,000 p.a. 

Case study

Important things to consider

1. Includes assessable income, reportable fringe benefits and reportable employer super contributions.


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General advice and information only

Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.

Tax disclaimer

Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.