Does your partner earn little or nothing right now?
Contributing to their super can cut your own tax bill. It is aimed at couples where one is on parental leave, studying, caring or working part time.
$540
the maximum tax offset for contributing to a low-income spouse's super
What this is
When one person in a couple steps back from paid work, their super stops growing while the household's costs do not. The spouse contribution offset exists to make it worth the other partner topping it up: contribute to their fund and you receive a tax offset of up to $540, calculated as 18 per cent of the first $3,000 contributed, reducing as their income rises above $37,000 and disappearing at $40,000. The money is theirs, in their name, which is the part that matters if the relationship changes.
Does it apply to you?
- Couples where one partner is on parental leave, studying, caring or working part time
- Anyone whose spouse earned under $40,000 this financial year
- Both partners must be Australian residents and not living separately on a permanent basis
How to do it
- Check your spouse's income against the current thresholds on the ATO page. The full offset needs their income at or under $37,000, and it phases out by $40,000.
- Contribute to their super fund before 30 June, as an after-tax contribution you do not claim a deduction for.
- Claim the offset in your own tax return. It reduces the tax you pay rather than arriving as a payment.
- Check the thresholds each year. They are set in the rules and do change.
Where people lose the money
Claiming a tax deduction for the contribution.
It has to stay a non-concessional contribution. Claiming a deduction makes it ineligible for the offset.
Contributing in the last week of June.
The fund has to receive it within the financial year and funds need processing time. Late June is already late.
Assuming it is not worth it because they earn something.
It phases out rather than cutting off. A partial offset is still an offset.
Questions
How is the $540 worked out?
It is 18 per cent of the lesser of $3,000 or what you contributed, so $3,000 contributed gives the maximum $540. The $3,000 figure reduces by a dollar for every dollar your spouse's income is above $37,000, which is why it disappears at $40,000.
Is it a payment or a tax reduction?
A tax offset. It reduces the tax you owe in your own return rather than being paid into an account.
Whose money is it once contributed?
Your spouse's. It goes into their super fund in their name and is subject to the usual preservation rules.
Is this financial advice?
No. It is a summary of what the ATO publishes about the offset. Whether it suits your circumstances is a question for a registered tax agent or a licensed adviser.
Where these numbers come from
- ATO, Spouse super contributions · read 2026-09-23
Last gone over 2026-09-23. Figures change; the link above is always the current one.
Published by Income Lab, Melbourne. Responsible for this page: Jarred Krowitz.