Did you make contributions to a complying superannuation fund or a retirement savings account (RSA) on behalf of your ‘non-working’ or ‘low income-earning’ spouse - married or de facto?
Contributions Paid
The Superannuation contributions on behalf of Spouse offset is calculated in and integrates from the Spouse Superannuation Contribution Offset Worksheet.
Tax Offset
This field is calculated by Tax in accordance with the formula. This offset is subject to the increased income test.
Printing the details of the offset
The calculation worksheet is not available to print separately to the return.
When you print the return, the details of the offset will be contained under Tax Offsets and Medicare which keeps all tax offsets and Medicare Surcharge details together. To print this:
Select Reports > Print Return to open the Print Form dialog. Include in your selections at least ‘1’ copy of the ‘Tax Worksheets:’ attached to the return.
Alternatively, if you are printing the return using Reports > Print Schedule in the Form or Schedule field click [F10] to open the list of schedules active for the return and click Select All.
Using either method, Tax Offsets and Medicare will be included.