You must be married or in a de facto relationship with your partner to make super contributions on their behalf. You must also both be Australian residents.
If you’re making after-tax contributions to your partner’s super, your partner needs to be under age 67, or meet the work test or work test exemption requirements if they’re aged between 67 and 74, to be eligible to receive spouse contributions.
You can only make spouse contributions if we have your spouse’s tax file number and limits apply to how much you can contribute.
You should consider your debt levels before adding to your partner’s super.
should consider you and your partners financial circumstances, contribution
caps, and tax issues before adding to your partner’s super. Salary sacrifice may affect some Government
benefits and employee benefits. Consider getting financial advice before
deciding if spouse contribution arrangements are right for you and your partner.