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Spouse tax offset
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Tax payers can claim an 18 per cent tax offset on superannuation contributions for up to $3,000 made on behalf of their low income or non-working spouse. The maximum rebate allowed is $540. To be eligible to claim the tax offset, your spouse must be receiving in total $10,800 or less in assessable income and reportable fringe benefits a year. A reduced tax offset is payable for spouses earning up to a total of $13,800 assessable income and reportable fringe benefits per annum.
Australian Taxation Office: Spouse Tax Offset
