Spouse contributions are after-tax contributions you make from your own income into your partner’s super account. To qualify, you must be either married or in a de facto relationship with your partner.
This type of contribution is designed to help grow your partner’s balance, ultimately growing your joint future savings. You could also get a tax offset on what you add.[S1]
Before adding to your partner’s super, check these important details:
We recommend you check with the ATO before adding to your partner’s super.
Boosting your partner’s super can be great for your pocket, too. When you make a spouse contribution, you could be eligible for a tax offset.
To claim a tax offset on a spouse contribution you need to add up to $3,000 to your partner’s super. You can add more than that, but anything over the threshold will not be eligible for the tax offset.
The maximum tax offset you can claim is capped at $540 per year. If you contribute less than $3,000, you can still claim a partial tax offset, but your partner’s total income needs to be under $40,000.
Any money you add to your partner’s super will need to be within their non-concessional contribution cap of $130,000 (FY26/27).
Here’s how that could work based on your partners’ income:
| Your contribution | Partner’s income | Tax offset |
|---|---|---|
| $3,000 | $37,000 or less | $540 (full offset) |
| $3,000 | $37,001–$40,000 | Between $540 and $0 (reduces as income rises) |
| $3,000 | Above $40,000 | $0 |
You can make a spouse contribution easily using BPAY® [L1], direct transfer or other payment methods. You’ll need to include your partner’s super account details and know their total income.
Total income is calculated as the sum of their assessable income (disregarding any amount released to your spouse under the first home super saver scheme), and total reportable fringe benefits amounts and total reportable employer super contributions.
There’s eligibility criteria you’ll have to meet to make a spouse contribution and claim the tax offset.
NOTE: Contributions count toward your partner’s non-concessional contributions cap.
Find out how much you can contribute.
If you’re eligible, you can claim the offset when you lodge your annual tax return.
Remember: you may receive the full offset if your partner earns under $37,000, and partial offset if they earn between $37,000 and $40,000.
Boosting your partner’s super is boosting your joint future savings. The more both of you have, the better off you’ll be collectively later.
You might be able to 'split', some of your before-tax contributions from the previous financial year into your partner’s account. This is called contribution splitting, and includes:
You can split up to 85% of your before-tax contributions from the given financial year with your partner.
To split your contributions, your partner must be under 60 (preservation age). If they are between 60-64, they must be gainfully employed.
Once your partner turns 65, you can no longer split your contributions with them.
Splitting your contributions is a great way to grow your collective savings with your partner. If they’ve taken a career break to raise a family, work fewer hours or earn a lower income, this is a great way to ensure you both are growing your future savings together.
You can contribute as much as you’d like in after-tax (non-concessional) contributions to your partner’s super. You mustn’t exceed their annual non-concessional contributions cap. For 2026–27, the cap is $130,000, or up to $390,000 if the bring forward rule applies.
You can claim a tax deduction on some contributions. You may be able to claim a tax offset of up to $540 when you contribute to your partner’s super. You must meet the other eligibility rules to claim the tax offset.
To claim the spouse contribution tax offset, make sure your partner’s super fund has their tax file number (TFN). When you lodge your tax return, include your partner’s income and the contributions you made for them. If you’re eligible, the ATO will apply the offset automatically, so you don’t need a separate form.
The full offset applies if your partner earns $37,000 or less, with a partial offset available if their income is between $37,000 and $40,000. If they’re not working, you may also qualify.
[AD2] Members can get advice about their Aware Super accounts at no extra cost, or advice on their broader needs for a fee.
[L1] ®Registered to BPAY Pty Ltd (ABN 69 079 137 518)
[S1] Before contributing, consider the current annual contribution limits. Exceeding these limits may reduce any tax benefits you could receive. Visit Grow your super for more information.
