Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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, even if you are entitled to a tax offset for more than 1 * spouse.