Tax Offset for Superannuation Contributions on Behalf of Your Spouse
You may be able to claim a tax offset of up to $540 if you contributed to a superannuation fund or retirement savings account (RSA) on behalf of your spouse, either married or de facto, who does not work or who receives a low income.
In order to claim the offset, you must meet the following conditions:
- your spouse’s assessable income, reportable fringe benefits, and reportable employer superannuation contributions amounted to less than $13,800
- the super contributions are not deductible to you
- the super fund was a complying superannuation fund during the income year in which you made the contributions
- you and your spouse were both Australian residents when you made the contributions
- you and your spouse were not living apart on a permanent basis when you made the contributions