Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.230

  (1)   You are entitled to a * tax offset for an income year for a contribution 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.