Spouse Contributions to Super

What is a spouse contribution?

You can help your spouse grow their super by making contributions on their behalf to their Cbus super account. If you can afford to, it’s a great way to contribute to their financial future, especially if they are working reduced hours, are on parental leave or are unable to work. You could also receive a tax benefit for doing so.

Spouse contributions at a glance

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You can help your spouse grow their super by making contributions on their behalf into their Cbus super account.

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Your spouse must be under age 75 and have a Cbus super account.

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Spouse contributions are after-tax (also called non-concessional) contributions and contributions caps apply.

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You can make spouse contributions via BPAY or cheque.

Conditions of spouse contributions

Eligibility

We can accept spouse contributions if:

Your spouse is under age 75, and
Your spouse has an account with Cbus Super – if they're not a member yet, they can join Cbus Super online, and
Your spouse has supplied Cbus Super with their Tax File Number (TFN) – they can call us or log in to their account online if they are unsure or need to supply it

Who is a spouse?

A spouse means:

Another person to whom you are legally married, or
Another person, whether of the same or different sex, with whom you are in a relationship that is registered under a law of a State or Territory, or
A person who, although not legally married to you, lives with you on a genuine domestic basis in a relationship as a couple

What to consider before making a spouse contribution

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Contribution limits

Spouse contributions are after-tax (non-concessional) contributions.

This means they count towards the non-concessional contributions cap.

The tax offset isn’t available if your spouse exceeds the contributions cap for the financial year or their total super balance is above the general transfer balance cap at the end of the previous financial year.

Learn about contribution caps

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Withdrawing spouse contributions

Once contributions are paid into your spouse’s account, they cannot be withdrawn unless your spouse meets a condition of release (such as retirement).

Learn when you can access your super

Are you on track for a comfortable retirement?

Try our retirement income estimate calculator to see what your super balance might look like, and how small changes could give you more for when you put the tools down.

Estimate my retirement income

Tax offset for spouse contributions

You may be able to claim a tax offset of up to $540 per year, when both you and your spouse meet certain conditions such as:

You make a spouse contribution into your spouse’s super account
You don’t claim a tax deduction for the contributions
Both you and your spouse are Australian residents when the contribution is made
At the time of making the contributions you and your spouse were not living separately and apart on a permanent basis
The sum of your spouse’s assessable income (disregarding any first home super saver scheme released amount), including total reportable fringe benefits and reportable employer super contributions (like salary sacrifice) for the financial year, was less than $40,000.

The tax offset amount reduces when your spouse’s income is greater than $37,000. It phases out when your spouse’s income reaches $40,000.

The tax offset is calculated as 18% of the lesser of either:

$3,000 minus the amount your spouse’s income exceeds $37,000
The sum of your spouse contributions in the income year.

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Tax offset example

You contribute $3,000 to your spouse’s account and your spouse earned $37,500 this financial year.

$3,000 - $500 =$2,500

As $2,500 is less than the $3,000 spouse contribution the tax offset will be based on $2,500.

Tax offset = 18% x $2,500 = $450*

*Example is for illustrative purposes only.

How to make a spouse contribution

There are two ways you can make a spouse contribution:

1. BPAY®

The easiest and most convenient way to make a spouse contribution is using BPAY®:

Make sure you have supplied your TFN to Cbus
Login to your Cbus account, go to 'Super' then 'Add to your super'
Scroll down to 'How to contribute' and 'Spouse or Partner contributions' to find your unique BPAY® Biller code and Biller reference
From your personal financial institution, complete a BPAY® transfer for your spouse contribution.

®Registered to BPAY Pty Ltd ABN 69 079 137 518

2. Cheque

To make a spouse contribution by cheque, you and your spouse will need to:

Make sure you have supplied your TFN to Cbus
Complete and sign the Spouse contribution form (PDF)
Send the completed form with your cheque enclosed to: Cbus Super, Locked Bag 5056, PARRAMATTA NSW 2124