Spouse Contributions

Making contributions to your spouse’s super may entitle you to a tax rebate. Your partner may also benefit from being an ESSSuper member. 

Free money!

If you make contributions to super on behalf of your spouse you may be eligible for a rebate. The rebate applies to after-tax contributions of up to $3,000 pa made on behalf of an eligible spouse. The maximum rebate is $540.

To be eligible for the full rebate your spouse’s income must be less than $13,800. Once your spouse’s income reaches $10,800, the rebate reduces dollar for dollar ceasing at $13,800.

Do you qualify?

To qualify for the spouse rebate you and your spouse must meet certain conditions:

• your spouse must be an ‘eligible’ spouse as defined in the legislation
• you must make contributions directly to your spouse’s super
• your spouse’s assessable income plus reportable fringe benefits must be less than $13,800 for the financial year, and
• you must both be Australian residents for tax purposes at the time you make the contributions.

Who can open a Spouse Account?

The option to open a Spouse Account is only available if you are in one of the following funds:

• ESSS Defined Benefit Fund
• Accumulation Plan (open to all members)
• Beneficiary Account
• Income Streams (open to all members).

Once a Spouse Account has been set up, your partner can nominate for their employer contributions (if applicable) to be directed to their account.