Spouse contributions

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What are spouse contributions?

A spouse super contribution is an after-tax payment that can be invested into a complying superannuation fund held in your spouse’s name. In other words you’re investing money into your spouse’s super account rather than your own.

Spouse contributions can be made at any time before your spouse’s 65th birthday regardless of whether or not they are working. After age 65, if your spouse has worked at least 40 hours in 30 consecutive days, you can make spouse super contributions up until their 70th birthday.

Who qualifies as your ‘spouse’?

You must be either legally married or a de facto spouse living together on a permanent, bona fide domestic basis (including same sex couples). A married couple living separately does not qualify. Both you and your spouse must also be Australian residents at the time the contributions are made.

A potential $540 tax rebate every year

As the contributor, you can get the full tax rebate if:

  • you contribute at least $3,000 to your spouse’s account
  • their assessable income plus reportable fringe benefits plus reportable employer super contributions is less than $10,800 for the year.

If you contribute less than $3,000, the rebate will be equivalent to 18% of your contributions. If your spouse’s income is higher than $10,800, the rebate reduces until it cuts out when your spouse’s income reaches $13,800.

Zel Diamant