{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_upper.json",
  "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_file",
  "docs": "https://retirementwealth.com.au/data/",
  "publisher": "retirementwealth.com.au",
  "scope": "Retirement Wealth provides selected factual information about Australian retirement rules and rates. It does not provide personal or general financial product advice or recommend financial products. Summaries may not cover every condition or exception. Check the linked official sources and obtain advice appropriate to your circumstances before making financial decisions.",
  "figure": {
    "id": "spouse_offset_income_upper",
    "former_ids": [],
    "label": "Spouse contribution tax offset: spouse income limit",
    "category": "gov_contributions",
    "category_label": "Government contributions and tax offsets",
    "concept": "super.spouse_contribution_offset.income_limit",
    "kind": "threshold",
    "dimensions": {},
    "value": 40000,
    "display_value": "$40,000 a year",
    "unit": {
      "code": "AUD_per_year",
      "plain": "Australian dollars per year",
      "quantity": "money",
      "currency": "AUD",
      "per": "year",
      "per_amount": null,
      "ratio_divisor": null
    },
    "ratio": null,
    "effective_from": "2017-07-01",
    "effective_from_basis": "value",
    "validity": {
      "from": "2017-07-01",
      "to": null,
      "basis": "value",
      "status": "in_force"
    },
    "applies_by": null,
    "resets": "legislated",
    "review_dates": [],
    "source": {
      "title": "Spouse super contributions",
      "publisher": "ATO",
      "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions",
      "type": "primary"
    },
    "verification": {
      "status": "verified_primary",
      "checked_on": "2026-10-11"
    },
    "notes": "The spouse's income must be less than this amount in the income year in which the contribution is made. The ATO counts assessable income, reportable fringe benefits and reportable employer super contributions. The effective date comes from Schedule 7 of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016, which applies to contributions made in the 2017-18 income year and later.",
    "conditions": [
      {
        "text": "The spouse's income must be less than this amount in the income year in which the contribution is made."
      }
    ],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [
      {
        "instrument": "Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016",
        "provision": "Schedule 7",
        "role": "effective_date"
      }
    ],
    "derivation": null,
    "related": {
      "same_concept": [],
      "inputs": [],
      "used_by": []
    },
    "upcoming": [],
    "first_published": {
      "release": 6,
      "recorded_at": "2026-10-11T09:03:05Z"
    },
    "last_changed": {
      "release": 12,
      "recorded_at": "2026-10-13T08:24:56Z"
    },
    "cite_as": "Spouse contribution tax offset: spouse income limit: $40,000 a year, applies from 1 July 2017. Official source: ATO, Spouse super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-income-upper/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_upper.json",
      "page": "https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-income-upper/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_upper/2017-07-01.json"
    },
    "timeline": [
      {
        "value": 40000,
        "display_value": "$40,000 a year",
        "ratio": null,
        "effective_from": "2017-07-01",
        "effective_to": null,
        "basis": "value",
        "status": "in_force",
        "source": {
          "title": "Spouse super contributions",
          "publisher": "ATO",
          "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_upper/2017-07-01.json"
      },
      {
        "value": 13800,
        "display_value": "$13,800 a year",
        "ratio": null,
        "effective_from": "2007-07-01",
        "effective_to": "2017-06-30",
        "basis": "value",
        "status": "superseded",
        "source": {
          "title": "Tax Laws Amendment (Simplified Superannuation) Act 2007",
          "publisher": "legislation.gov.au",
          "url": "https://www.legislation.gov.au/C2007A00009/asmade/2007-03-15/text/original/epub/OEBPS/document_1/document_1.html",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": "Amount in the Tax Laws Amendment (Simplified Superannuation) Act 2007, which applied to the 2007-08 income year and later.",
        "url": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_upper/2007-07-01.json"
      }
    ]
  }
}