Taking time out of work – to have kids, look after loved ones, or just to have a break – is a pretty normal part of life. But while most of us consider the effect a break from work will have on our immediate income, a lot forget to factor in the long-term impact on super.

By using spouse contributions, you can top up your spouse’s super account any time. In fact, if your spouse is earning less than $37,000 a year, the first $3,000 of contributions you make to their super can be tax-effective.

You can also split your eligible contributions with your spouse, and contribute part or all of your contributions into their QSuper account from your Accumulation account.

Getting a tax offset for spouse contributions is a nice little bonus at the end of the financial year. If your spouse earns less than $37,000 a year1, you’ll receive a 18% tax offset on the first $3000 you contribute, up to a maximum offset of $540 a year2.

If he or she earns more than $37,000, but less than $40,000, you may still get a partial tax offset. Here’s a case study that explains that very scenario.

Meet Steven and Amy. Steven’s 39, works as a teacher and earns $75,000 a year. Amy is 37, works 10 hours a week and earns $38,000 a year.

Steven has decided to contribute $120 a fortnight to Amy’s super account ($3,120 a year). Remember, only the first $3,000 receives a tax offset, so here’s how Steven’s tax offset is calculated: ($3,000 – ($38,000 - $37,000)) x 18%2. Which works out at $360.

What if my partner isn’t a QSuper member?

Not a problem. They can open an Accumulation account and then consolidate any other super and even arrange for their employer to make contributions to this account.

How do you define a ‘spouse’?

A spouse includes someone with whom you're in a registered relationship, or someone you’re living with on a genuine domestic basis (including same sex relationships).

What if my spouse works for me as an employee?

Spouse contributions don’t include contributions made to your spouse if they work for you as an employee, they can only be personal contributions. 

Make a spouse contribution now

Just complete the Spouse Deposit form.

Split your contributions with your spouse

Just complete the Split My Super Contributions With My Spouse form.

Opening a QSuper account for your spouse is easy

Your spouse can easily apply online, by clicking the join button at the top of the page. Alternatively they can read through the QSuper Product Disclosure Statement for Accumulation and Income Accounts, and fill in an Open an Accumulation Account form found at the back of the document.

1. Income is defined as assessable income, plus any reportable fringe benefits.
2. The tax offset that can be claimed is the lesser of: 18% of ($3000 - (spouse's financial year income - $37,000)), or, 18% of total spouse contributions in the financial year.