If you contribute to your spouse's superannuation and they have a low income, you can claim a tax offset of up to $540. The offset is 18% of your eligible contribution, capped at $3,000 of contribution (so $540 maximum offset). The full amount is available when your spouse's income is at or below $37,000. Above that the eligible cap reduces by $1 per $1 of additional spouse income, reaching $0 when their income hits $40,000.

'Income' for this test means assessable income plus reportable fringe benefits plus reportable employer super contributions, excluding any First Home Super Saver released amount. Both married and de facto couples qualify. Your spouse must be under 75, an Australian resident, and you must not have been living apart permanently. You can't claim a tax deduction for the contribution (it's a non-concessional contribution to your spouse's account, not a deduction for you).

The offset directly reduces your tax payable when you lodge — it's non-refundable, so it can take your tax to zero but won't generate a refund of itself. Combined with the spouse's own non-concessional cap (currently $120,000 for 2025-26), the strategy is most useful when one partner is taking time out of work or earning significantly less. For other super offsets, see our Co-Contribution Calculator.