After-Tax Superannuation Contributions

1. My total income this financial year will be no more than $56,112.
2. At least 10% of my total income for the 2021/22 financial year will come from employment-related activities, carrying on a business, or a combination of both.
3. I will be less than 71 years old on 30 June 2022.
4. I have not and will not hold a temporary resident visa this financial year (New Zealand citizens and holders of prescribed visas are exempt from this requirement).
5. I will lodge an income tax return for the 2021/22 financial year.
6. I have a total super balance¹ less than $1.7 million at 30 June 2021.

Please refer to the ‘Important information’ section below for additional requirements, and refer to our fact sheet Let the government top up your super for more details.

¹ Your total super balance is generally the total value of your super interests in both accumulation phase and retirement phase at the end of the previous financial year, noting that:

• for accumulation phase, this is generally the withdrawal value at 30 June
• for retirement phase, this is the balance of your personal transfer balance cap which is managed by the ATO.

You can view your total super balance through your Australian Taxation Office (ATO) linked account by logging into your myGov account.

1. I am under age 67, or, have reached age 67 but am under age 75 and meet the work test.²
2. Both my spouse and I are Australian residents when the eligible spouse contribution is made.
3. My spouse and I are not living separately or apart on a permanent basis when the eligible spouse contribution is made.
4. The eligible spouse contribution is made direct to my superannuation account (not first to my spouse's fund, then split to my super).
5. The contribution is not being made to satisfy a family law obligation.

The offset available depends on the receiving spouse’s income. If the receiving spouse’s income is:

• less than $37,000, then the contributing spouse will receive the full offset which is 18% of contribution (up to maximum amount)
• between $37,000 and $40,000 — the offset is reduced for every $1 that the receiving spouse's income is over $37,000
• over $40,000 — there is no offset available.

For more details, refer our fact sheet Make spouse contributions work for you.

² The work test: Required to work at least 40 hours in 30 consecutive days in the financial year.
Work test exemption: If your total super balance (as defined in footnote reference 1) at the previous 30 June is less than $300,000, you will be exempt from this work test for 12 months from the end of the financial year in which you last met the work test. This exemption applies only once.
Note: From 1 July 2022, the work test will be removed.