{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_max_contribution.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_max_contribution",
    "former_ids": [],
    "label": "Spouse contribution tax offset: maximum contributions counted",
    "category": "gov_contributions",
    "category_label": "Government contributions and tax offsets",
    "concept": "super.spouse_contribution_offset.max_contributions_counted",
    "kind": "cap",
    "dimensions": {},
    "value": 3000,
    "display_value": "$3,000 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": "2007-07-01",
    "effective_from_basis": "provision",
    "validity": {
      "from": "2007-07-01",
      "to": null,
      "basis": "provision",
      "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 most in spouse contributions that count towards the offset for an income year. This amount reduces by each dollar of the spouse's income above the lower income threshold. The effective date is the first income year of section 290-235 of the Income Tax Assessment Act 1997, inserted by the Tax Laws Amendment (Simplified Superannuation) Act 2007.",
    "conditions": [],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [
      {
        "instrument": "Income Tax Assessment Act 1997",
        "provision": "section 290-235",
        "role": "sets_value"
      },
      {
        "instrument": "Tax Laws Amendment (Simplified Superannuation) Act 2007",
        "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: maximum contributions counted: $3,000 a year, current rule since 1 July 2007. Official source: ATO, Spouse super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-max-contribution/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_max_contribution.json",
      "page": "https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-max-contribution/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_max_contribution/2007-07-01.json"
    },
    "timeline": [
      {
        "value": 3000,
        "display_value": "$3,000 a year",
        "ratio": null,
        "effective_from": "2007-07-01",
        "effective_to": null,
        "basis": "provision",
        "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_max_contribution/2007-07-01.json"
      }
    ]
  }
}