Spouse Super Contributions — $540 Tax Offset (2026–27)

Spouse Super Contributions in Australia: $540 Tax Offset Explained

If your spouse earns less than you, you may be able to contribute to their super and receive a tax offset of up to $540.

Calculate your tax offset → Use our free Spouse Super Contribution Calculator to see how much you could claim based on your spouse's income.

It sounds technical. It is not.

You make an after tax contribution into your spouse’s super fund. If certain conditions are met, you receive a tax offset in your own tax return.

The detail matters though. Especially the income definition.

This guide explains how spouse super contributions work in Australia, who qualifies, how the $540 offset is calculated, how to claim it, and how this differs from contribution splitting.

This is an Australian superannuation strategy. It does not apply to overseas retirement systems.

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Key takeaways

• A spouse super contribution is an after tax contribution made directly into your spouse’s super.
• The maximum tax offset is $540 per year.
• The full offset applies when your spouse’s income is $37,000 or less.
• The offset reduces by $1 for every $1 your spouse earns above $37,000.
• The offset is not available once income reaches $40,000.
• Contribution splitting is different and does not qualify for the offset.
• The contribution counts towards your spouse’s non concessional contributions cap.

If you want to estimate your potential benefit, use the Spouse Super Contribution Calculator.

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What is a spouse super contribution?

A spouse super contribution is a contribution you make directly into your spouse’s super fund. It is treated as their non concessional contribution.

It is not salary sacrifice.
It is not deductible to you.
It is not a rollover.

It is simply an after tax payment into your spouse’s super.

In some cases, this allows you to claim a tax offset in your own tax return.

This applies to married and de facto couples who are Australian residents and not living separately and apart on a permanent basis.

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How the $540 tax offset works

The tax offset encourages couples to boost the super balance of the lower income spouse.

The maximum offset is $540 per year.

It is calculated as 18 percent of the lesser of:

• $3,000 minus the amount your spouse’s income exceeds $37,000, or
• The total spouse contributions you made during the income year.

Income thresholds

• If your spouse’s income is $37,000 or less, you may receive the full $540 offset.
• Between $37,000 and $40,000, the offset reduces dollar for dollar.
• At $40,000 or more, the offset is nil.

What counts as spouse income?

For this test, income includes:

• Assessable income, ignoring any amount released under the First Home Super Saver Scheme.
• Total reportable fringe benefits.
• Total reportable employer super contributions.

It is broader than taxable income. This is where people often miscalculate.

For the official wording, refer to the ATO guidance: ATO spouse super contributions

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Example: Full tax offset

Your spouse earns $30,000.

You contribute $3,000 into their super.

Their income is below $37,000, so you can claim 18 percent of $3,000.

That is $540.

If you contributed $2,000 instead, the offset would be 18 percent of $2,000, which is $360.

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Example: Partial tax offset

Your spouse earns $38,000.

They are $1,000 over the $37,000 threshold.

The eligible contribution amount reduces from $3,000 to $2,000.

18 percent of $2,000 equals $360.

That is your offset.

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Eligibility conditions

To qualify for the offset:

• The contribution must be made to a complying super fund or approved retirement savings account.
• Both you and your spouse must be Australian residents when the contribution is made.
• The contribution must not be deductible to you.
• You must not be living separately and apart on a permanent basis.
• Your spouse’s income must be below $40,000.
• Your spouse must not have exceeded their non concessional contributions cap.
• Your spouse’s total super balance must have been less than the general transfer balance cap immediately before the start of the income year.
• For 2020–21 and later income years, your spouse must be under 75 at the time the contribution is made.

If any one of these conditions fails, the tax offset is not available. Each requirement is explained in full below.

1. Relationship requirement

You must be legally married or in a de facto relationship.

You must also not be living separately and apart on a permanent basis at the time the contribution is made.

If you are permanently separated, the offset does not apply.

2. Residency requirement

Both you and your spouse must be Australian residents at the time the contribution is made.

This is an Australian superannuation strategy. It does not apply to overseas retirement systems.

3. Contribution type requirement

The contribution must:

• Be made directly to your spouse’s complying super fund or approved retirement savings account.
• Be treated as their non concessional contribution.
• Not be claimed by you as a tax deduction.

If you claim a deduction for the contribution, you cannot claim the spouse tax offset.

If you make a contribution to your own super and later split it, that is not eligible. A split is treated as a rollover, not a new contribution.

If you are unsure about the difference, see:
Spouse Super Contributions vs Contribution Splitting

4. Income test for your spouse

Your spouse’s income must be below $40,000 in the income year the contribution is made.

For this purpose, income includes:

• Assessable income, ignoring any amount released under the First Home Super Saver Scheme.
• Total reportable fringe benefits.
• Total reportable employer super contributions.

It is not simply taxable income.

The income thresholds are:

• $37,000 or less: eligible for the full offset.
• Between $37,000 and $40,000: partial offset.
• $40,000 or more: no offset.

The offset reduces by $1 for every $1 of income above $37,000.

For example, if your spouse earns $39,500, they are $2,500 above the $37,000 threshold. The maximum eligible contribution amount reduces from $3,000 to $500. Eighteen percent of $500 equals $90, so you would still be eligible, but only for a partial offset.

5. Non concessional contributions cap

A spouse super contribution is treated as your spouse’s non concessional contribution.

This means:

• It counts towards their non concessional cap for that income year.
• If your spouse exceeds their non concessional cap in that income year, you are not eligible for the offset.

You should confirm how much non concessional contribution space remains before contributing.

6. Total super balance requirement

Immediately before the start of the income year in which the contribution is made, your spouse’s total super balance must be below the general transfer balance cap.

If their total super balance is equal to or above that cap at that time, you cannot claim the offset.

The timing matters. It is tested immediately before the income year begins.

7. Age requirement

For 2020–21 and later income years, your spouse must be under 75 at the time the contribution is made.

If they are 75 or older when the contribution is made, the tax offset is not available.

8. Timing requirement

The contribution must be received by the super fund during the relevant income year.

If you intend to claim the offset for a particular financial year, ensure the fund receives the contribution before 30 June of that year.

I often see people assume the date they transfer the money is what matters. What matters is when the fund receives it.

Final pre contribution checklist

Before making the contribution, confirm:

• You are married or in a de facto relationship.
• You are not permanently separated.
• Both of you are Australian residents.
• The contribution will be non concessional.
• You will not claim a deduction.
• Your spouse’s income is below $40,000.
• Their non concessional cap will not be exceeded.
• Their total super balance was below the general transfer balance cap immediately before the income year started.
• They are under 75 at the time of contribution.
• The fund will receive the contribution before 30 June.

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How to claim the tax offset

You claim the offset in your own tax return. It is not automatic.

Step 1: Make sure the contribution qualifies

Before claiming anything, confirm that the contribution meets the ATO conditions.

The contribution must:

• Be made directly to your spouse’s complying super fund or approved retirement savings account.
• Be treated as their non concessional contribution.
• Not be deductible to you.
• Be received by the fund during the relevant income year.
• Be made while both of you are Australian residents.
• Be made while you are not living separately and apart on a permanent basis.

Step 2: Confirm your spouse’s income for the offset test

This is where most errors occur.

For the spouse super tax offset, income includes:

• Assessable income, ignoring any amount released under the First Home Super Saver Scheme.
• Total reportable fringe benefits.
• Total reportable employer super contributions.

It is broader than taxable income.

Step 3: Keep evidence from the super fund

You should retain:

• Confirmation of the contribution amount.
• The date it was received by the fund.
• Evidence that it was recorded as a spouse contribution.

I regularly see people assume this is automatic and keep no records. It is not. Keep the confirmation.

Step 4: Claim the offset in your tax return

You claim the offset in your individual tax return. In myTax and most tax software, it appears at:

T3 Superannuation contributions on behalf of your spouse

You enter:

• The total eligible spouse contributions made during the income year.
• Your spouse’s income for offset purposes.

The software calculates the offset automatically.

For example, if you contributed $3,000 to your spouse’s super and their income was $30,000, you enter $3,000 at label T3 and the system calculates an offset of $540, being 18 percent of $3,000. If their income had been $38,000, the eligible contribution amount would reduce to $2,000 and the offset would be $360.

The offset reduces your tax payable. If PAYG withholding exceeds your final tax liability after applying the offset, the benefit will be reflected in your refund.

Before lodging your return

Quick checklist:

• Confirm the contribution was received by the fund before 30 June.
• Confirm it was recorded as a spouse contribution.
• Confirm it was not claimed as a tax deduction.
• Recalculate your spouse’s income using the correct definition.

What you cannot claim

You cannot claim the spouse tax offset for:

• Contributions made to your own super and later split to your spouse.
• Contributions that you claim as a tax deduction.
• Contributions that do not meet the income or eligibility conditions.

A split is a rollover, not a new contribution. Contribution splitting is a separate strategy. If that is what you intended, read:
Spouse Super Contributions vs Contribution Splitting

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Spouse contributions vs contribution splitting

These are different strategies. They solve different problems.

If you want a detailed comparison, read:
Spouse Super Contributions vs Contribution Splitting

And for the full mechanics of splitting, see:
Contribution Splitting Explained

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Common mistakes

• Confusing contribution splitting with a spouse contribution.
• Using taxable income instead of the correct income definition.
• Assuming the offset applies automatically without checking caps.
• Forgetting that the contribution must not be deductible.

I see this misunderstood regularly. The rules are clear, but small details matter.

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Is a spouse super contribution worth it?

If your spouse earns less than $40,000 and you have spare cash flow, it can be attractive.

You receive up to $540 as a tax offset. At the same time, you build the super balance of the lower income spouse.

It can also help even out super balances between partners over time.

But it is not automatic.

It uses cash flow.
It counts towards your spouse’s non concessional cap.
The benefit is capped.

Like most super strategies, the rule is simple. The decision depends on your broader position.

If you want to run the numbers first, start here:
Spouse Super Contribution Calculator

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If you want personalised advice on whether spouse contributions suit your situation, learn more about my superannuation advice service.

FAQs

How much is the spouse super contribution tax offset?

The maximum tax offset is $540 per year. It is calculated as 18% of up to $3,000 of eligible spouse contributions, subject to your spouse's income thresholds.

What income threshold applies to the spouse tax offset?

The full offset applies if your spouse’s income is $37,000 or less. It phases out between $37,000 and $40,000 and is not available once their income reaches $40,000.

Can I claim the offset if I split my own super contributions?

No. Contributions that are split from your own super to your spouse are treated as a rollover and do not qualify for the spouse tax offset.

Does a spouse contribution count towards contribution caps?

Yes. A spouse super contribution counts towards your spouse’s non-concessional contributions cap for the income year in which it is made.

Does my spouse need to meet a work test?

For 2020–21 and later income years, your spouse must be under 75 at the time the contribution is made. The spouse contribution itself is treated as a non-concessional contribution.

Where do I claim the spouse super tax offset?

You claim the offset in your individual tax return at label T3 Superannuation contributions on behalf of your spouse.

What counts as spouse income for the tax offset?

Spouse income includes assessable income, total reportable fringe benefits, and total reportable employer super contributions.