Getting Support from Lodge Pro

If you made contributions to a complying superannuation fund or a retirement savings account (RSA) on behalf of your spouse, you may be eligible for a tax offset of up to $540 for the 2023-24 financial year.

Who can claim?

You can claim this tax offset if:

• Your spouse’s total income (excluding assessable First Home Super Saver (FHSS) released amounts), total reportable fringe benefits, and reportable employer superannuation contributions were less than $40,000.
• You made the contributions voluntarily and they were not deductible to you.
• Both you and your spouse were Australian residents when the contributions were made.
• You and your spouse were not permanently separated when the contributions were made.
• Your spouse did not exceed their non-concessional contributions cap or have a total superannuation balance of $1.7 million or more at 30 June 2023.

A spouse includes both married and de facto partners and can be of any sex.

For further details and the latest eligibility updates, refer to the Australian Taxation Office (ATO) website or feel free to contact us.

How the Offset is Calculated 

The tax offset is 18% of the lesser of:

1. $3,000 reduced by $1 for every $1 that your spouse’s total income exceeds $37,000.
2. The total contributions made on behalf of your spouse.

For example:

• If you contributed $2,000 and your spouse’s total income was $36,000, you can claim 18% of $2,000 = $360.
• If your spouse’s total income was $38,500 and you contributed $3,000, the maximum eligible amount is adjusted to $1,500, meaning the offset is 18% of $1,500 = $270.

Completing Your Supplementary Tax Return

To complete your supplementary tax return, consider the following steps:

Step 1: Record the total contributions paid in the "Contributions paid" field at question T3 in your supplementary tax return.

Step 2: Use the appropriate worksheet based on your spouse’s total income:

Worksheet 1: If your spouse’s total income is $37,000 or less

• Multiply the lesser of $3,000 or the contributions paid by 18%.

Worksheet 2: If your spouse’s total income is between $37,000 and $40,000

• Adjust the eligible contribution amount by subtracting $1 for every $1 above $37,000.
• Multiply the final amount by 18%.

Step 3: Enter the final tax offset amount at question T3 - label A (do not include cents).

Step 4: Complete the "Spouse details - married or de facto" section on pages 8-9 of your tax return.

System Functionality for Entering Contributions

To enter this tax offset, go to the Income section, then navigate to Other Details, and from there proceed to the Offset section where you’ll find and access Section T3 to input the relevant tax offset information.

• You can click the plus (+) icon to add a record.
• Each entry includes an amount and description.
• The total contribution amount is displayed in front of the "Contributions paid" field.
• Users can add, edit, delete, or view multiple records using the Add New Payment button.
• A confirmation popup appears before deleting a record.

Ensure all data entered aligns with your supplementary tax return requirements. If you need further assistance, feel free to contact us.

FAQs

 Q: Can I claim the tax offset if my spouse has multiple sources of income?
A: Yes. You can claim the offset as long as your spouse’s combined total income is under $40,000. Remember to include all sources such as salary, investment income, and reportable employer super contributions.

Q: If my spouse is self-employed, can I still claim this offset?
A: Yes. Whether your spouse is employed, self-employed, or has mixed income, you are eligible to claim the offset provided the total income criteria and other conditions are met.

Q: Do I need to provide evidence of contributions when I lodge my tax return?
A: No, you don’t need to submit documents with your tax return. However, it is important to keep records, such as payment receipts, in case the ATO requests verification. If you need further assistance, feel free to contact us.

Q: Can I claim this offset if my spouse has temporarily left Australia?
A: Possibly. Both you and your spouse must have been Australian residents at the time the contributions were made. Temporary absence may not affect this if residency status is maintained.

Q: What happens if my spouse exceeds their non-concessional contributions cap after I make the contribution?
A: If your spouse exceeds their cap or their super balance reaches $1.7 million or more as of 30 June 2023, you won’t be eligible for the offset, regardless of when you made the contribution.