If your partner has a low income or is taking time off work for caring responsibilities, then it’s likely they’re not receiving superannuation contributions. This means that their super can fall behind.
There are ways you can help your partner’s superannuation continue to grow. You can do this by:
making a Spouse Contribution to their super account
arranging for Contribution Splitting (also known as Super Splitting)
Spouse superannuation contributions can now be made for spouses earning up to $40,000 per year. If your spouse has earnings below $37,000, you can claim the maximum tax offset of $540 when you contribute $3,000 to his/her super. These higher earnings thresholds started on 1 July, 2017.
Alternatively, if you are a high income earner, or there is a large difference in your superannuation balances, you may like to look at spitting your prior year contributions with your spouse.
This strategy allows the high income earner to assist their spouse, by topping up his/her lower balance without dipping into personal cash flow.