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  SuperannuationContributionsSpouse Contribution Tax Rebate      Friday, 22 January 2021  

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Super Spouse Contribution Tax Offset (Tax Rebate)


   
'Changed Definition of Spouse'
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Definition of Income for Spouse Contribution Offset purposes *
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Spouse Contribution Rebate (Tax Offset) – from 1 July 2017
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From 1 July 2017

Receiving spouse's ‘Income’ *

Spouse contributions rebate (tax offset)

Less than $37,000

18% of the lesser of:

> total contributions made by the taxpayer for their spouse for the income year
OR
> $3,000

$37,001 to $40,000

18% of the lesser of:

> total contributions made by the taxpayer for the spouse for the income year
OR
> $3,000 - (receiving spouse's income - $37,000)

Above $40,000

ZERO


This tax offset applies to contributions to a complying fund, made on behalf of a ‘spouse,’ for which you did not claim a tax deduction.

The maximum rebate (tax offset) available to the contributing spouse for a year is $540.

The contribution is a non-concessional contribution to the receiving spouse and is not eligible for the Government Co-Contribution.

The contributing spouse:

> must be an Australian resident

> can be any age and need not be working

> must not be the receiving spouse’s employer

The receiving spouse:

> must be an Australian resident when the contribution is made

> must be under age 65

> if aged 65 to 69, must have met the work test during the financial year and before the contribution is made

> must not have exceeded their non-concessional contribution cap for the year

> must have a total superannuation balance less than the general transfer balance cap immediately before the start of the financial year in whichl the contribution is made
  


   
Spouse Contribution Rebate (Tax Offset) to 30 June 2017
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1 July 2003 to 30 June 2017

Receiving spouse's ‘Income’ *

Spouse contributions rebate (tax offset)

Less than $10,800

18% of the lesser of:

> total contributions made by the taxpayer for their spouse for the income year
               OR
> $3,000

$10,800 to $13,800

18% of the lesser of:

> total contributions made by the taxpayer for the spouse for the income year
               OR
> $3,000 - (receiving spouse's income - $10,800)

Above $13,800

ZERO

This tax offset applies to contributions to a complying fund, made on behalf of a ‘spouse,’ for which you did not claim a tax deduction.

The maximum rebate (tax offset) available to the contributing spouse for a year is $540.

The contribution is a non-concessional contribution to the receiving spouse and is not eligible for the Government Co-Contribution.

The contributing spouse:

> must be an Australian resident

> can be any age and need not be working

> must not be the receiving spouse’s employer

The receiving spouse:

> must be an Australian resident when the contribution is made

> must be under age 65

> if aged 65 to 69, must have met the work test during the financial year and before the contribution is made

  


   
The Work Test - Gainfully Employed
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This page was last edited on 4 January 2021

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