Spouse Tax Offset

The 18% tax offset for making a contribution to a spouse's superannuation is limited to a maximum of a $540 offset.

Eligibility to make the offset will be expanded for spouses who earn up to $37,000 per annum in 2017-18, up from the previous $10,800.

The offset will phase-out when spouse's income reaches $40,000 (previous $13,800).

Concessional Contributions Split

An individual can make concessional (before tax) contributions to a superannuation fund and arrange to split these with a spouse (including de facto). Since 01/07/2017 an employee can make concessional contributions directly besides salary sacrifice contributions. The receiving spouse must be under age 65 and not retired. Only contributions made in the previous year can be split. The maximuim that can be split is 85% i.e. post-tax contributions are transferred.