Eligibility to qualify for Spouse Rebate
You can make contributions on behalf of your spouse if your spouse is under age 70 and worked at least 40 hours in a period of no more than 30 consecutive days during the financial year. There is no age limit or employment test for the person making the contributions.
Rebate Entitlement
An 18% income tax rebate for contributions up to $3,000 per annum applies. The full rebate is available where the assessable income and reportable fringe benefits (RFB) of the spouse are below $10,800 pa. That is a maximum rebate of $540 pa. The rebate entitlement phases out gradually ($1 for $1 increase in income) as the recipient spouse's assessable income and RFB increase to $13,800 pa, above which no rebate will be available. The rebate is only available when both spouses are Australian residents for tax purposes.
No Form to Complete
There is no form to complete or lodge with the ATO to claim the Spouse Rebate. The Spouse Contribution simply needs to be declared when lodging the contributing Members personal tax return. The ATO will in turn assess the rebate and it will be paid when processing your individual tax return.
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