You can claim a tax rebate for making after-tax contributions to your spouse’s eligible super account under certain conditions.

How can contributing to my spouse earn a tax rebate?

You can receive a maximum tax offset of up to $540 for making an after-tax contribution to the eligible super account of your spouse (married or de-facto) who has an income of $37,000 (including super) or less. The tax offset will gradually reduce for income above this amount; no tax offset is available if your spouse makes $40,000 or more.

You won’t receive the tax offset if your spouse exceeds their after-tax (non-concessional) contribution caps for the relevant year or has a total superannuation balance of $1.6 million or more.

What are the restrictions?

  • 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 (i.e. a divorce settlement)
  • You and your spouse must not be living separately or apart on a permanent basis
  • You did not previously claim a deduction for the contributions.