Spouse Rebate

There are significant superannuation regulation changes that may affect your contribution decisions:

  • The total super balance (TSB) threshold increases from $1.7 million to $1.9 million after 1 July 2023. It affects your eligibility for non-concessional/spouse/co-contributions.
  • The SGC rate increases from 10% to 10.5% in the 2023 FY and to 11% in the 2024 FY.
  • The work test requirement no longer applies if you make non-concessional/salary sacrifice contributions after 1 July 2022.
  • The age restriction for the bring-forward measure extends from under 67 to under 75 after 1 July 2022.
  • Income thresholds for the co-contribution measure increases annually.

We are currently updating the contents on our website progressively to reflect the above changes. In the meantime, please be mindful of the changes when making contribution decisions.

Eligibility to qualify for Spouse Rebate

You can make contributions on behalf of your spouse if your spouse is under 67 years of age or if your spouse has reached 67 years of age but not reached 75 years of age , they must have worked at least 40 hours in a period of no more than 30 consecutive days (or meet the work test exemption criteria) during the financial year.

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 $37,000 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 $40,000 pa, above which no rebate will be available.   The rebate is only available when both spouses are Australian residents for tax purposes.

No tax offset will be available when the spouse receiving the contribution has exceeded their non-concessional contributions cap or their balance on 30 June of the previous financial year exceeds the general Transfer Balance Cap.

Income Year General Transfer Balance Cap
2021-22$1.7 million
2020-21 $1.6 million
2019-20 $1.6 million

No Form to Complete

There is no form to complete or lodge with the ATO to claim the Spouse Rebate.  The Spouse Contribution needs to be declared when lodging the contributing Member's 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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