Spouse contribution tax offset: maximum offset

$540a year

Current rule since 1 July 2007
Source: ATO
Last verified 11 October 2026

Value: $540 a year
Unit: Australian dollars per year
Current rule since: 1 July 2007The date the current rule started. The number itself is older.
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 most that can be claimed for an income year as a tax offset for super contributions made on behalf of a spouse. 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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "spouse_offset_max",
  "value": 540,
  "unit": "AUD_per_year",
  "effective_from": "2007-07-01",
  "effective_from_basis": "provision",
  "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_max.json