Non-concessional contribution strategies
An Eligible Spouse Contribution is where a contribution is made into a SMSF member account by the spouse of that member.
If one member of a couple has adjusted taxable income less than $40,000,
the other spouse may be eligible to contribute up to $3,000 into that
spouse’s account and receive a tax offset up to $540.
The offset gradually reduces for income above the $37,000 limit and phases out at an income of $40,000.
For a contribution to be an “eligible spouse contribution”, the
following conditions must be met:
The receiving spouse: