The usual rules for after-tax contributions apply.
Tax offset for spouse super contributions
A tax offset of up to $540 each financial year is available on eligible spouse super contributions. You can claim this offset when you do your tax return.
Generally, to be eligible for the tax offset:
- your partner must earn less than $40,000
- you must live together in Australia.
Other eligibility requirements may apply. For more information, visit the ATO website.
You may be eligible to pay up to 85% of your before-tax contributions into your partner’s super fund account instead of yours.
To do this, your partner must be aged under 65 or under their preservation age. If they’re over their preservation age but under age 65 they must not be permanently retired.