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http://www.ato.gov.au/super/content.asp?doc=/content/19144.htm
Superannuation spouse contribution tax offset
A tax offset may apply if contributions are made on behalf of your spouse to a:
complying super fund, or
retirement savings account (RSA).
This tax offset applies to contributions made on behalf of non-working or low income-earning spouses, whether married or de facto.
You maybe able to claim an 18% tax offset on super contributions of up to $3,000 you make on behalf of your non-working or low income-earning spouse.
Eligibility
You may be entitled to a tax offset of up to $540 (maximum) each financial year if:
you did not claim a tax deduction for the contributions
both you and your spouse were Australian residents when the contributions were made
at the time of making the contributions you and your spouse were not living separately and apart on a permanent basis, and
the sum of your spouse's assessable income and total reportable fringe benefits amounts for the financial year was less than $13,800, and
the contribution is made to a super fund, the fund must be a complying fund for the income year in which you make the contribution.
[ 本帖最后由 bxnswj 于 2010-6-26 21:01 编辑 ] |
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