Spouse contribution tax offset: spouse income above which the offset reduces

Name: Spouse contribution tax offset: spouse income above which the offset reduces
Creator: retirementwealth.com.au

$37,000a year

Applies from 1 July 2017
Source: ATO
Last verified 11 October 2026

Value: $37,000 a year
Unit: Australian dollars per year
Applies from: 1 July 2017
Reset cycle: Set by legislation. It changes only when the law changes.
Official source: ATO: Spouse super contributions
Last verified: 11 October 2026, against the official source.

About this figure

The offset reduces when the spouse's income is greater than this amount. 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.

Change history

Values for this figure, newest first.
Applied from	Value and source
1 July 2017	$37,000 a yearcurrentSource: ATO: Spouse super contributions
1 July 2007	$10,800 a yearSource: legislation.gov.au: Tax Laws Amendment (Simplified Superannuation) Act 2007Amount in the Tax Laws Amendment (Simplified Superannuation) Act 2007, which applied to the 2007-08 income year and later.

This figure as JSON

{
  "id": "spouse_offset_income_lower",
  "value": 37000,
  "unit": "AUD_per_year",
  "effective_from": "2017-07-01",
  "effective_from_basis": "value",
  "resets": "legislated",
  "source": {
    "publisher": "ATO",
    "title": "Spouse super contributions"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

Also in /api/figures.json. Full record: /api/v2/figures/spouse_offset_income_lower.json