You may be able to claim a tax offset of up to $540 if you contributed to a superannuation fund or retirement savings account (RSA) on behalf of your spouse, either married or de facto, who do not work or who receives a low income.
In order to claim the offset, you must meet the following conditions:
- Your spouse’s assessable income, reportable fringe benefits, and reportable employer superannuation contributions amounted to less than $13,800
- The super contributions are not deductible to you
- The super fund was a complying superannuation fund during the income year in which you made the contributions
- You and your spouse were both Australian residents when you made the contributions
- You and your spouse were not living apart on a permanent basis when you made the contributions