Spouse Super Contribution Eligibility: The Complete Checklist

Spouse super contribution eligibility is straightforward once you break it into parts.

Most issues are not about the calculation of the $540 tax offset. They are about missing one of the conditions.

This checklist covers every requirement you must meet to be eligible for the spouse super tax offset in Australia.

If you want the broader overview first, read:
Spouse Super Contributions Explained

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Quick eligibility summary

To qualify for the spouse super tax offset, which is capped at $540 per year:

• The contribution must be made directly to your spouse’s super.
• It must not be deductible to you.
• Your spouse’s income must be below $40,000.
• Your spouse must not exceed their non concessional contributions cap in that income year.
• Your spouse’s total super balance must be below the general transfer balance cap immediately before the start of the income year.
• Your spouse must be under 75 when the contribution is made for 2020–21 and later income years.

If any one of these conditions fails, the tax offset is not available.

This page relates to eligibility for the tax offset. Contribution splitting has different rules and is covered separately.

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1. Relationship requirement

You must be legally married or in a de facto relationship.

You must also not be living separately and apart on a permanent basis at the time the contribution is made.

If you are permanently separated, the offset does not apply.

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2. Residency requirement

Both you and your spouse must be Australian residents at the time the contribution is made.

This is an Australian superannuation strategy. It does not apply to overseas retirement systems.

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3. Contribution type requirement

The contribution must:

• Be made directly to your spouse’s complying super fund or approved retirement savings account.
• Be treated as their non concessional contribution.
• Not be claimed by you as a tax deduction.

If you claim a deduction for the contribution, you cannot claim the spouse tax offset.

If you make a contribution to your own super and later split it, that is not eligible. A split is treated as a rollover, not a new contribution.

If you are unsure about the difference, see:
Spouse Super Contributions vs Contribution Splitting

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4. Income test for your spouse

Your spouse’s income must be below $40,000 in the income year the contribution is made.

For this purpose, income includes:

• Assessable income, ignoring any amount released under the First Home Super Saver Scheme.
• Total reportable fringe benefits.
• Total reportable employer super contributions.

It is not simply taxable income.

Income thresholds

• $37,000 or less: eligible for the full offset.
• Between $37,000 and $40,000: partial offset.
• $40,000 or more: no offset.

The offset reduces by $1 for every $1 of income above $37,000.

Example

If your spouse earns $39,500, they are $2,500 above the $37,000 threshold.

The maximum eligible contribution amount reduces from $3,000 to $500.

Eighteen percent of $500 equals $90.

You would still be eligible, but only for a partial offset.

If you want to estimate the outcome, use the
Spouse Super Contribution Calculator

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5. Non concessional contributions cap

A spouse super contribution is treated as your spouse’s non concessional contribution.

This means:

• It counts towards their non concessional cap for that income year.
• If your spouse exceeds their non concessional cap in that income year, you are not eligible for the offset.

You should confirm how much non concessional contribution space remains before contributing.

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6. Total super balance requirement

Immediately before the start of the income year in which the contribution is made, your spouse’s total super balance must be below the general transfer balance cap.

If their total super balance is equal to or above that cap at that time, you cannot claim the offset.

The timing matters. It is tested immediately before the income year begins.

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7. Age requirement

For 2020–21 and later income years, your spouse must be under 75 at the time the contribution is made.

If they are 75 or older when the contribution is made, the tax offset is not available.

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8. Timing requirement

The contribution must be received by the super fund during the relevant income year.

If you intend to claim the offset for a particular financial year, ensure the fund receives the contribution before 30 June of that year.

I often see people assume the date they transfer the money is what matters. What matters is when the fund receives it.

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Final pre contribution checklist

Before making the contribution, confirm:

• You are married or in a de facto relationship.
• You are not permanently separated.
• Both of you are Australian residents.
• The contribution will be non concessional.
• You will not claim a deduction.
• Your spouse’s income is below $40,000.
• Their non concessional cap will not be exceeded.
• Their total super balance was below the general transfer balance cap immediately before the income year started.
• They are under 75 at the time of contribution.
• The fund will receive the contribution before 30 June.

If you also need help claiming it, read:
Spouse Super Tax Offset: How to Claim It

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FAQs

Does my spouse need to be under a certain age?

For 2020–21 and later income years, your spouse must be under 75 at the time the contribution is made to qualify for the tax offset.

Does a spouse contribution count towards contribution caps?

Yes. A spouse super contribution is treated as your spouse’s non-concessional contribution and counts towards their non-concessional cap.

Is taxable income the same as income for the spouse offset test?

No. Income for the spouse offset includes assessable income, total reportable fringe benefits, and total reportable employer super contributions.