Spouse contribution tax offset: spouse income limit

$40,000a year

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

Value: $40,000 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 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.

Change history

Values for this figure, newest first.
Applied from	Value and source
1 July 2017	$40,000 a yearcurrentSource: ATO: Spouse super contributions
1 July 2007	$13,800 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_upper",
  "value": 40000,
  "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_upper.json