On 1 July 2017, changes to the tax offset for spouse superannuation came into effect with an increase in the spouse income threshold from $10,800 to $37,000.

Taxpayers are eligible to claim the maximum tax offset of $540 if:

> they contribute $3,000 to a spouses eligible super fund, and

> the spouses assessable income plus total reportable fringe benefits plus reportable employer super contributions is less than $37,000.