Spouse contributions are made by a fund member on behalf of his/her spouse.
...couples benefit by claiming a tax rebate if the spouse earns a low income."
The advantages of making spouse contributions are that a couple can benefit by claiming a tax rebate if the spouse earns a low income.
Both fund members and spouses may make after-tax lump sum contributions into the Spouse Account as often desired. Spouse Accounts can also receive employer contributions, provided that the spouse's employer offers choice of fund.
Education
Superannuation Basics
