Spouse Contribution

The tax offset entitlement amount is 18% of the lesser of:

• $3,000 reduced by every dollar over $37,000 that the spouse earns
• the actual value of the spouse contributions.

So if the recipient spouse had income of $38,500 and $3,000 is contributed by his/her spouse, the superannuation spouse contribution tax offset is calculated on $1,500 ($38,500 less $37,000). Therefore, the tax offset will be 18% of $1,500, which is $270.