Australian Personal Tax
Spouse Superannuation Tax Offset
A tax offset available to individuals who make contributions into a low-income spouse's super account, designed to encourage couples to even out retirement savings between partners.
How it works
You can claim an 18% tax offset on spouse contributions up to $3,000 per year - a maximum offset of $540, non-refundable (it can reduce your tax to zero, but not below). You can contribute more than $3,000, but only the first $3,000 counts toward the offset - anything above just adds to your spouse's balance.
The income test
Your spouse's income determines how much you can claim:
- Full offset (up to $540) if they earn $37,000 or less.
- A reduced offset that tapers down between $37,000 and $40,000.
- No offset once their income reaches $40,000.
Eligibility basics
Both spouses need to be Australian residents, and your spouse needs to be under 75 (with a work test applying between 67 and 75), under the general transfer balance cap, and not have exceeded their non-concessional contributions cap.
Note this is distinct from spouse contribution splitting, where you redirect your own contributions into your spouse's account rather than contributing new money.
In Canwi, the spouse superannuation tax offset is applied automatically when you're eligible. You can turn it off in Model Settings if you don't want it included in your projections.
For the official rules, see the ATO's spouse super contributions page.
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.