Spouse contribution tax offset: rate

Name: Spouse contribution tax offset: rate
Creator: retirementwealth.com.au

18%

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

Value: 18%
Unit: Per cent
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 offset is this share of the spouse contributions counted for the income year. 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_rate",
  "value": 18,
  "unit": "percent",
  "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_rate.json