Did you know...
If your spouse earns less than $13,800, spouse contributions
can be tax-effective.

Robert Wilson
QSuper member since 2006

If you have a spouse, they too can take advantage of the benefits of QSuper membership.

What are spouse contributions?

A spouse contribution¹ is money you contribute into super for your spouse.

Why would I want to contribute to my spouse's account?

Sometimes factors such as interrupted work patterns and changes in occupation can make it difficult for one partner to accumulate enough super for retirement.

Are there any tax benefits?

Yes, making spouse contributions can have tax benefits. If your spouse earns an income² of less than $10,800 per annum, the first $3,000 of any spouse contribution entitles you to an 18% tax offset ($540 maximum tax offset per year). And even if your spouse earns up to $13,800, you may still get a partial tax offset.

Who can open an account for their spouse?

Most QSuper members can open an account for their spouse and make contributions. Or your spouse could make contributions for you into your existing QSuper account. To receive spouse contributions, your spouse must fit the spouse definition as prescribed by the Commonwealth Government, which includes:

• a husband or wife
• another person (whether of the same sex or a different sex) with whom the person is in a registered relationship, or
• another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.

The only other requirements are:

• both the contributing and the receiving spouse must be Australian residents at the time you make or receive the contribution
• at the time you made the contribution you and your spouse must not have been living separately and apart on a permanent basis.

What's the minimum amount required to open a QSuper account for my spouse?

A minimum deposit of $500 is needed to open a QSuper account for your spouse. Alternatively, you can open an account with an initial deposit of $10 with the remainder being met by rolling in an existing super account to QSuper, by filling out an Easy Transfer form. After the initial deposit, contributions can be any amount.

Can my spouse contribute to their own account?

After you've opened a QSuper account for your spouse they can make contributions to their own account if they are:

• under age 65, or
• over age 65 and working at least 40 hours in a continuous 30-day period at least once during the financial year (after age 75 it's not possible to contribute any further amounts into super).

Can my spouse have their new employer contribute to QSuper?

Yes. A non-Queensland Government employer can contribute into QSuper on your spouse’s behalf. There’s more information about how to choose QSuper as your super fund for employer contributions in the PDS for the Accumulation account, or you can contact us for more information.

When can my spouse access their benefit?

For a spouse who's currently employed, or who has been employed in the past, benefits may be accessed upon permanent retirement after they reach their preservation age.

For a spouse who's never been employed, benefits must stay in a preserved super fund until age 65.

¹It is important to note spouse contributions do not include employer contributions if your spouse is your employee.

²Income is defined as assessable income, plus any reportable fringe benefits.