You may be able to claim an 18% tax offset on super contributions up to $3,000 that you make on behalf of your non-working or low-income-earning spouse.
You will be entitled to claim a spouse tax offset of up to $540 in your 2025-26 tax return if:
- the sum of your spouse’s assessable income (excluding any assessable first home super saver released amount), total reportable fringe benefits and reportable employer superannuation contributions is less than $40,000
- the contributions you made on behalf of your spouse are after-tax contributions not deductible to you
- the person was your spouse when you made the contribution
- both you and your spouse must be Australian residents (for tax purpose) when the contributions were made
- when making the contributions you and your spouse were not living separately and apart on a permanent basis
- your spouse has not exceeded their non-concessional contributions cap for the financial year
- your spouse’s total superannuation balance on 30 June of the previous financial year is below $2 million.
- the contributions must not be made to satisfy a family law obligation to split contributions with your spouse
What I need to do?
If you are eligible:
- Make an after-tax contribution up to $3,000 before 30 June 2026.
- Lodge your tax return for the year ending 30 June 2026 in time.
This is general advice, for more information or to discuss your individual case please contact us.