Spouse Super Tax Offset: How to Claim It in Your Tax Return

If you have made a spouse super contribution, you must actively claim the spouse super tax offset in your own tax return.

It is not automatic.

The maximum offset is $540 per year, but only if the eligibility conditions are met and the income thresholds are satisfied.

This guide explains exactly how to claim it, what income definition applies, and the common mistakes that cause problems.

If you are new to the strategy, start with the full overview here:
Spouse Super Contributions Explained

---

Quick summary

• The maximum 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 above $37,000.
• At $40,000 or more, the offset is nil.
• You claim it at label T3 in your tax return.

---

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.

Your spouse must:

• Have income below $40,000 for the income year.
• Not have exceeded their non concessional contributions cap.
• Have had a total super balance below the general transfer balance cap immediately before the start of the income year.
• Be under 75 at the time the contribution is made for 2020–21 and later income years.

If you are unsure, review the detailed checklist here:
Spouse Super Contribution Eligibility Checklist

---

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.

The full offset applies if your spouse’s income is $37,000 or less.

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

At $40,000 or more, the offset is nil.

The offset is calculated as 18 percent of the lesser of:

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

If you want to estimate the result before lodging your return, use the
Spouse Super Contribution Calculator

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

---

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.

Example

You contributed $3,000 to your spouse’s super.

Their income was $30,000.

You enter $3,000 at label T3.

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.

The mechanics are simple. The definitions are where people slip up.

---

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.

Contribution splitting is a separate strategy. If that is what you intended, read:
Spouse Super Contributions vs Contribution Splitting

---

Should you claim it yourself or use an accountant?

If your circumstances are straightforward, many people claim it themselves through myTax.

If your spouse has fringe benefits, reportable employer super contributions, or other adjustments, it may be worth checking the income calculation carefully.

The offset is capped at $540. It is modest. But accuracy still matters.

---

FAQs

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.

Can I claim the offset for contributions I later split to my spouse?

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