Spouse contribution
Money you put into your partner's super, potentially earning you a tax offset of up to $540.
If your spouse earns little or no income, you can contribute to their super and claim a tax offset. The maximum offset has been $540, available on contributions of up to $3,000 where your spouse's income is below the lower threshold.
The offset reduces your tax bill directly rather than your taxable income, making it worth the same regardless of your marginal rate.
The strategy matters beyond the offset. Balancing super between partners helps both make full use of their transfer balance caps in retirement and can improve the household's overall tax position.
Contributing while a partner is on leave
One partner takes a year of parental leave with minimal income. The working partner contributes $3,000 to their super and claims a $540 offset — an 18% immediate return plus a better balance between accounts.
The bit people get wrong
Spouse contributions are different from contribution splitting. Splitting transfers concessional contributions already made into your partner's account; a spouse contribution is new after-tax money and is what generates the offset.
Common questions
What counts as a spouse?
A married or de facto partner, including same-sex partners, who lives with you on a genuine domestic basis. You do not need to be legally married.
Can I split my own contributions instead?
Yes. Contribution splitting lets you transfer up to 85% of a year's concessional contributions to your spouse's account, though it does not attract the offset.
Is it worth doing for the offset alone?
The $540 is modest, but the balancing effect over many years can be far more valuable, particularly for couples approaching the transfer balance cap.