Superannuation
Spouse Super Contribution
A contribution made into a partner's super account, which can help even out balances between partners and may attract a tax offset if the receiving spouse has low income.
Why couples do this
Beyond the tax offset, evening out super balances between partners can matter for a few practical reasons: it can help a lower-balance spouse build toward their own Concessional Carry Forward headroom, keep both partners' balances below thresholds that affect eligibility for things like the Bring-Forward Rule, or improve a couple's combined Age Pension position later on, since balances are generally assessed per person rather than pooled.
How it's treated
A spouse contribution is an after-tax (non-concessional) contribution - it comes from money that's already been taxed, and it counts toward the receiving spouse's own non-concessional contributions cap, not the contributor's. If the receiving spouse's income is low enough, the contributor may also be eligible to claim the Spouse Superannuation Tax Offset - but the offset is really just one incentive layered on top of the contribution itself, not a requirement for making one.
Not the same as contribution splitting
Spouse contributions add new money into your partner's account. This is different from contribution splitting, where you redirect your own existing concessional contributions from the current or prior year into your spouse's account instead - no new money changes hands, you're just relocating what's already been contributed on your behalf.
Related terms
See it in your plan
Canwi models Australian tax, super, and pension rules so you can explore decisions like this in a full financial plan.