Can I claim my spouse's super contributions on my tax return?
Yes, you can claim a tax offset for eligible super contributions made on behalf of your spouse, provided you meet specific income and contribution conditions set by the Australian Taxation Office (ATO). This helps boost their super balance.
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How it works in practice
Understanding the Spouse Super Tax Offset
In Australia, you may be eligible to claim a tax offset for non-concessional (after-tax) contributions you make to your spouse's superannuation fund. This initiative is designed to help boost the super savings of spouses with lower incomes, potentially reducing your own tax payable by up to $540 per year.
Eligibility Criteria
To claim this offset, both you and your spouse must meet specific conditions. Your spouse must be under 75 years old, and their total superannuation balance must be below the general transfer balance cap. Critically, your spouse's income for the financial year must be less than $40,000 to receive any offset, with the maximum offset available if their income is $37,000 or less.
Important exceptions
The spouse super tax offset is subject to several key exceptions and phase-out thresholds. The maximum offset of $540 is available only if your spouse's income is $37,000 or less. The offset gradually reduces as their income increases, cutting out entirely once their income reaches $40,000. Additionally, your spouse must not have exceeded their non-concessional contributions cap, and the contribution must be made before their 75th birthday. You also cannot claim if the contributions are made to an untaxed super fund or if your spouse’s total super balance exceeds the general transfer balance cap.
What you should do now
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Check Eligibility: Ensure your spouse's income is below $40,000 and they meet other ATO criteria for the tax offset.
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Make Non-Concessional Contributions: Contribute after-tax money directly to your spouse's superannuation fund. Ensure these contributions are made before June 30 of the financial year.
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Confirm Receipt: Obtain confirmation from your spouse's super fund that the contributions have been received and correctly allocated to their account.
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Keep Records: Maintain detailed records of all contributions made, including dates and amounts, as well as your spouse's income details.
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Claim on Tax Return: Lodge your tax return and claim the spouse super tax offset in the relevant section. The ATO will calculate the amount you are entitled to.
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