Contributions made on behalf of your spouse to a complying superannuation fund or a retirement savings account (RSA) may be eligible for a tax offset.
The 2019/2020 tax rules allow you to claim an 18% tax offset on super contributions up to $3,000 on behalf of your spouse. While you are able to contribute more than $3,000, there will be no spouse contribution tax offset over this amount. The amount you can claim depends on your spouse’s annual income:
The tax offset may be available for individuals who meet the following eligibility requirements:
Under Australian superannuation law, your spouse can be either:
The spouse contributions tax offset can be claimed on your tax return.