Spouse contributions

You can make superannuation contributions on behalf of your spouse. In certain circumstances you can make a non-concessional (after-tax) super contribution to your spouse’s account, and you claim a tax offset for the super contribution you make. You can also split concessional (before-tax) superannuation contributions with your spouse, subject to meeting specific rules (see SuperGuide articles Boost your spouse’s retirement kitty: 10 things you need to know and Contributing to your spouse’s super account (4 Q&As) and Total Superannuation Balance: 7 reasons why your TSB matters).

Note: Splitting concessional contributions is different from splitting a pre-existing super benefit. Couples can only split superannuation benefits in the event of a relationship breakdown (see SuperGuide articles Super for beginners, part 7: Can I split my super benefits with my spouse? and Divorce and superannuation: Who gets what?).

Important: Under superannuation law, the term spouse has a similar meaning to the broader legal meaning of spouse. Spouse is defined as another person (whether the same sex or different sex) with whom the person is in a relationship that is registered under law, Or, another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple. For information on super and same-sex couples, see SuperGuide article Same-sex couples: your super rights explained.