If you have a spouse, you can make spouse contributions on their behalf. Spouse contributions (up to a maximum of $3000) currently receive an 18% tax offset to the contributing spouse if the eligibility criteria are met. The super contributions that your spouse puts into your fund will also be tax-free when you withdraw them at retirement.
For you to be eligible to claim the maximum tax offset, your spouse must be earning $10,800 or less in a financial year. A reduced tax offset may be payable if your spouse earns $13,800 or less in a financial year. No offset is available to you if your spouse earns more than $13,800. The maximum amount of offset available in a financial year is $540.
If your spouse does not have an account with AMG Universal Super, they can join and receive the features and benefits that you do. For more information about spouse contributions tax offset, please refer to www.ato.gov.au.