Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p49
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 49/80)
Character Range: 4463926–4466708

you make in the income year to a *superannuation fund, or an *RSA, for the purpose of providing *superannuation benefits for your *spouse (regardless whether the benefits are payable to your spouse's *SIS dependants if your spouse dies before or after becoming entitled to receive the benefits).
 (2) You are entitled to the *tax offset only if:
 (a) he or she was your *spouse when you made the contribution; and
 (b) both you and your spouse were Australian residents when you made the contribution; and
 (c) the total of your spouse's:
 (i) assessable income, disregarding your spouse's *assessable FHSS released amount for the income year; and
 (ii) *reportable fringe benefits total; and
 (iii) *reportable employer superannuation contributions;
  for the income year is less than $40,000; and
 (d) you have not deducted and cannot deduct an amount for the contribution under section 290‑60 (employer contributions); and
 (e) if the contribution is made to a *superannuation fund—it is a *complying superannuation fund for the income year of the fund in which you make the contribution.
 (3) You are not entitled to the *tax offset if, when you make the contribution, you are living separately and apart from your *spouse on a permanent basis.
 (4) You are not entitled to the *tax offset for an amount paid by you, as mentioned in regulations under the Family Law Act 1975, to a *regulated superannuation fund, or to an *RSA, to be held for the benefit of your *non‑member spouse in satisfaction of his or her entitlement in respect of the *superannuation interest concerned.
 (4A) You are not entitled to the *tax offset for an income year if:
 (a) your *spouse's *non‑concessional contributions for the *financial year corresponding to the income year exceed your spouse's *non‑concessional contributions cap for the financial year; or
 (b) immediately before the start of the financial year, your spouse's *total superannuation balance equals or exceeds the *general transfer balance cap for the financial year.
 (5) For the purposes of subparagraph (2)(c)(iii), reduce (but not below zero) the *reportable employer superannuation contributions by the amount of any *excess concessional contributions your *spouse has for the *financial year corresponding to the income year.

290‑235  Limit on amount of tax offsets
 (1) The total of the amounts of *tax offset to which you are entitled for contributions you make for an income year cannot exceed 18% of the lesser of the following:
 (a) $3,000 reduced by the amount (if any) by which the total mentioned in paragraph 290‑230(2)(c) for the income year exceeds $37,000;
 (b) the sum of the *spouse contributions you make in the income year.
 (2) The maximum *tax offset to which you are entitled for an income year is $540,