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Spouse contributions

If your partner has taken time off, whether it’s to raise children, study or for any other reason, their super could be falling behind. But you can help via making a spouse contribution to their super account.

How does it work?

A person making a contribution into the account of their low income earning spouse is eligible for a tax offset of up to a maximum $540 p.a. (18% of a total contribution of up to $3,000) if their spouse earns less than the lower threshold amount.

Effective date Total income of recipient spouse Tax offset1 available to contributing spouse
Up to 30 June 2017 $0 - $10,800 Up to $540
$10,800 - $13,800 Between $540 - $02
$13,800 + Nil
From 1 July 2017 $0 - $37,000 Up to $540
$37,000 - $40,000 Between $540 - $02
$40,000 + Nil

Make a spouse contribution

When both you and your spouse are Australian Retirement Trust members it’s easy to make and receive spouse contributions. Make a BPAY payment online on our website, or complete and download the Spouse Contribution Advice Form.

If they’re not already a Super Savings member, but would like to be, they can join online.


The contributing spouse doesn’t need to meet the work test when making a spouse contribution for the receiving spouse.

Does not apply to downsizer contributions, which may be made if aged 65 and over regardless of work status. No maximum age limit applies. Refer to the Super Savings guide for more information.

1Tax offset applies to a maximum contribution of $3,000 p.a.

2Tax offset proportionally decreases, cutting out when the spouse earns the higher threshold amount.