Tax benefits of spouse contributions
There are tax benefits for the contributing spouse who can offset their tax by up to $540. The partner on a lower or no income can enjoy their super balance increasing.
To be eligible for the tax offset, you need to contribute up to $3000 to your spouse's super, and you can contribute more than $3,000 to your spouse’s super, but the amount will not be eligible for the tax offset. But you'll need to make sure it's within their non-concessional contribution cap of $110,000.
The maximum tax offset is capped at up to $540 regardless of how much you contribute.