Spouse Superannuation Contribution Offset Worksheet

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A maximum offset of $540 is available to taxpayers making non-deducted superannuation contributions on behalf of a spouse.

A spouse of a person includes another person (whether of the same sex or a different sex) with whom the person is in a registered relationship (prescribed for the purposes of s22B of the Acts Interpretation Act 1901), or another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.

The taxpayer is eligible, if:

The contributions were non-deductible to the claimant
Both the taxpayer and spouse were Australian residents at the time the contributions were made
Both the taxpayer and spouse were living together permanently at the time the contributions were made
The sum of the spouse's assessable income plus reportable fringe benefits and reportable employer superannuation contributions for the year was less than $13,800

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

$3000, reduced by $1 for every $1 that the spouse’s assessable income and total reportable fringe benefits amounts for the year was more than $10,800 and less than $13,800, or

The total of the contributions made by the taxpayer for the spouse.

Parameter	Description
Eligible contributions	This is the amount of the eligible, non-deductible superannuation contributions made by the taxpayer on behalf of the spouse.
Spouse Adjusted Assessable Income	This is the spouse’s assessable income plus reportable fringe benefits and Reportable employer superannuation contributions for the year. To be eligible for any portion of the offset, the spouse may not earn more than $13,800.
Offset	This field is calculated by the system in accordance with the formula described above.

Related topics

Tax Offsets Worksheets

Item T3 - Superannuation contributions on behalf of spouse

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The taxpayer is eligible, if:

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

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