Spouse Super Contributions: How Do You Claim a $540 Tax Offset?
One of the simplest offsets, and one of the most overlooked
If your husband, wife or de facto partner earns a low income, perhaps working part-time or caring for children, you can top up their super and take up to $540 straight off your own tax bill. It is one of the simplest offsets in the tax system, and one of the most overlooked.
Why This Matters
Career breaks and part-time work leave many partners with small super balances. This offset tackles two problems at once: it rewards you for evening up your household's retirement savings, and it cuts your tax today. An 18% return in year one, before the money even starts earning inside super, is hard to beat. Repeated every year your partner's income stays low, it becomes $540 of reliable, recurring savings.
Who It Applies To
Couples, married or de facto, where one partner's income is under $40,000. The full offset applies when the receiving spouse earns $37,000 or less. Both of you must be Australian residents, and the receiving spouse must be under 75.
Key Rules for the 2026-27 Income Year
- Contribute up to $3,000. The offset is 18% of what you put into your spouse's super, to a maximum of $540.
- Income limits apply to the receiving spouse. Full offset up to $37,000 of their income; it phases out completely at $40,000.
- After-tax money only. The contribution must be non-concessional; you can't also claim it as a deduction.
- Their caps, not yours. The contribution counts toward your spouse's non-concessional cap, not your own.
- Claim it in your return. The offset goes in your return under the spouse contributions section. Keep the fund receipt.
Mind the income definition: the $37,000 test includes assessable income, reportable fringe benefits and super, not just salary. OzLedger can model a spouse contribution strategy for you before 30 June.
Common Mistakes to Avoid
- Confusing it with contribution splitting. Splitting moves last year's contributions; this offset is for new after-tax money.
- Overlooking the income definition. The $37,000 test includes assessable income, reportable fringe benefits and super, not just salary.
- Paying after 30 June. The fund must receive the contribution within the financial year you claim for.
- Stopping at $3,000 for the wrong reason. You can contribute more; it just won't attract additional offset.
A Practical Example
Anita runs a bookkeeping business as a sole trader and earns $110,000. Her husband Raj works two days a week around school pickups, earning $24,000. In June, Anita contributes $3,000 into Raj's super fund. When she lodges her 2026-27 return she claims the full $540 offset, reducing her tax dollar for dollar, while Raj's retirement balance gets a meaningful boost.
Contribute $3,000 to your spouse's super and take up to $540 straight off your own tax bill.
Key Takeaways
18% back
Up to $540 off your tax for a $3,000 contribution to your spouse's super.
Check their income
Full offset when the receiving spouse earns under $37,000; gone at $40,000.
After-tax contributions only
No double-dipping. The contribution can't also be claimed as a deduction.
Two wins at once
Lower tax for you, and a better retirement balance for your partner.
Frequently Asked Questions
It reduces your tax payable dollar for dollar, but it can't generate a refund on its own if you already owe no tax.
Yes. De facto couples, including same-sex couples, are treated the same as married couples for this offset.
Only the contributing partner claims the offset, and only if the receiving partner's income is under $40,000. Two high earners can't claim for each other.
You get a partial offset. It shrinks as their income moves from $37,000 to $40,000, where it cuts out entirely.
Yes, toward their non-concessional cap, not yours. That cap is far higher than $3,000, so it is rarely a problem, but check if they make large contributions of their own.
Ready to keep more of what you earn?
OzLedger prepares personalised 2026-27 tax plans for employees and sole traders, and can model a spouse contribution strategy for you before 30 June. Visit ozledger.com.au.
This article is general information only and does not take into account your personal circumstances. It is not tax, legal or financial advice. Tax laws and thresholds change, and the figures here are based on ATO guidance current at the time of writing. Before acting, speak with a registered tax agent. The OzLedger team is always happy to help.