Spouse contributions
You can make an after-tax contribution to your spouse’s super. If their income is low enough you may get a tax offset of up to $540. The contribution counts toward their non-concessional cap ($130,000 for 2026–27).
Contribution splitting
Many funds let you split up to 85% of your concessional contributions from the previous financial year to your spouse, subject to the concessional cap. Your spouse generally needs to be under preservation age, or under 65 and not retired.
Why it matters
- Two balances can make better use of two transfer balance caps.
- It may help with Age Pension timing if one partner is younger.
- It can even out access if one partner retires earlier.
Quick answers
What is the spouse contribution tax offset?
Up to $540, depending on the receiving spouse’s income, per the ATO.
Sources
General advice warning. This article is general information only and does not take into account your objectives, financial situation or needs. Rules and thresholds change; check the sources above. Consider the relevant PDS and our Financial Services Guide and seek personal advice before acting. FinForce is authorised under Financial Force Pty Ltd AFSL 238337. Shay has been authorised since 18 October 2011.