From 1 July 2008

Your ‘spouse’ includes another person (whether of the same or opposite sex) who:

> you are ‘in a relationship with’ that is registered under a prescribed state or territory law (Note 1)

>although not legally married to you, lives with you on a genuine domestic basis in a relationship as a couple

(Note 1) You are not ‘in a relationship’ if you live separately and apart on a permanent basis, even if you are legally married.  

Refer to the link below for the amended definition of spouse and child from 1 July 2008 which includes same sex relationships.

Before 1 July 2008

A ‘spouse’ included another person who, although not legally married to you, lived with you on a bona fide domestic basis as your husband or wife, but did not include:

> a person who lived separately and apart from you on a permanent basis.

> same sex relationships 

Eligibility to the offset will be assessed based on the sum of the receiving spouse’s:

>assessable income

>reportable fringe benefits

>reportable employer super contributions (from 1 July 2009)

Refer to the link below for more information on the income definition.

From 1 July 2017

This tax offset applies to contributions to a complying fund, made on behalf of a ‘spouse,’ for which you did not claim a tax deduction.

The maximum rebate (tax offset) available to the contributing spouse for a year is $540.

The contribution is a non-concessional contribution to the receiving spouse and is not eligible for the Government Co-Contribution.

Conditions:

You and your spouse were not living separately and apart on a permanent basis.

The contributing spouse:

> must be an Australian resident.

> can be any age and need not be working.

> must not be the receiving spouse’s employer.

The receiving spouse:

> must be an Australian resident when the contribution is made.

> must be under age 65.

> before 1 July 2020, if aged 65 to 69, must have met the work test during the financial year and before the contribution is made.

> from 1 July 2020 if aged 65 to 74, must have met the work test during the financial year and before the contribution is made.

> from 1 July 2022 must be under age 75 - no work test applies.

> must not have exceeded their non-concessional contribution cap for the year.

> must have a total superannuation balance less than the general transfer balance cap immediately before the start of the financial year in whichl the contribution is made
  

1 July 2003 to 30 June 2017

This tax offset applies to contributions to a complying fund, made on behalf of a ‘spouse,’ for which you did not claim a tax deduction.

The maximum rebate (tax offset) available to the contributing spouse for a year is $540.

The contribution is a non-concessional contribution to the receiving spouse and is not eligible for the Government Co-Contribution.

The contributing spouse:

> must be an Australian resident

> can be any age and need not be working

> must not be the receiving spouse’s employer

The receiving spouse:

> must be an Australian resident when the contribution is made

> must be under age 65

> if aged 65 to 69, must have met the work test during the financial year and before the contribution is made

For an individual to be gainfully employed on at least a part-time basis a person must be gainfully employed (i.e. self-employed or employed for gain or reward in any business, trade, profession, vocation, calling, occupation or employment) for at least 40 hours in a period of not more than 30 consecutive days during a financial year.

Up to 30 June 2022, as the trustee of a complying fund could not accept contributions from a person over age 65 unless they satisfied this work test, it follows that the work test must be satisfied not only during the financial year, but also at a time prior to the contribution being made, otherwise the contribution cannot be accepted by the trustees.

From 1 July 2022 the work test no longer applies to non-concessional contributions up to age 75.