Boost your super
Three levers most people miss: the government's free co-contribution, the spouse tax offset, and catch-up contributions that turn unused cap into a tax deduction.
The government adds to your super
$0
Your income is above the $64,293 cut-off — but the two levers below still apply to you. 👇
Tax offset for you
$540
comes straight off your tax bill.
Pre-tax headroom you could still use
$22,300
Salary-sacrificing it could save about $3,345 in tax (15% in super vs your 30% rate).
2026-27 figures (ATO). The co-contribution also requires you to be under 71, earn at least 10% from work/business, make an after-tax (non-concessional) contribution, and have a total super balance under the transfer balance cap. The spouse offset needs your spouse's total super balance under the cap and their non-concessional cap not exceeded. Carry-forward needs your total super balance under $500,000 at the prior 30 June. Estimates only — not financial advice.
These three incentives don't compete with each other — they are tested on different money. The co-contribution rewards after-tax dollars you put into your own super, the spouse offset rewards money you put into someone else's account, and carry-forward lets you use pre-tax cap you didn't use in earlier years.
So the useful question isn't how each works in theory but whether your income lands inside the band. Two cut out entirely above a fixed figure, so a few thousand dollars either way can change the answer.
How this is calculated
- 1
The co-contribution is the lesser of two tests
An income test starts at the maximum and tapers it to nil at the upper threshold. A contribution test pays 50c per $1 of after-tax money you add, capped at the same maximum. You get the smaller of the two.
- 2
It also solves the question in reverse
It also works out the most available at your income and the after-tax amount needed to claim all of it — the figure that shows what you're leaving unclaimed.
- 3
The spouse offset shrinks the eligible contribution
The offset is a flat 18%; what moves is how much of your contribution counts. Up to $3,000 is eligible while your spouse earns $37,000 or less, falling dollar for dollar to nil at $40,000. It cuts your tax bill rather than landing in super.
- 4
Carry-forward headroom is the cap minus what's used
This year's concessional cap less what you've already used, plus any unused cap from earlier years. The used field is pre-filled with 12% Super Guarantee until you override it. The saving is that headroom times the gap between your marginal bracket and the 15% contributions tax.
- 5
The advanced panel adds LISTO
A fourth lever sits in the deeper section: the low income super tax offset refunds the 15% contributions tax on your concessional contributions, capped at $500, when you earn $37,000 or less. Here it's estimated on 12% Super Guarantee.
What it assumes
- The co-contribution is tested on total income, which the ATO defines more broadly than salary: it adds reportable fringe benefits and employer super contributions. Entering your salary is an approximation if you have either.
- Conditions other than income aren't tested: the age limit, the 10% work-income rule, lodging a return and being under the transfer balance cap are all assumed met.
- The marginal rate behind the carry-forward saving is the tax bracket alone, with no Medicare levy, so a real saving is usually slightly larger.
- Carry-forward needs your total super balance under $500,000 at the prior 30 June. That gate isn't checked here, and neither is Division 293 nor whether your entry would breach a cap.
- Contributions are assumed to reach the fund within the financial year. A late-June payment that arrives in July counts towards the next year instead.
Common questions
Can I salary sacrifice and still get the co-contribution?
Yes — they're tested on separate money. Salary sacrifice is pre-tax and counts against the concessional cap; the co-contribution only looks at personal after-tax contributions. Sacrificing cuts your taxable salary, but the income test adds reportable employer super contributions back in.
Does claiming a tax deduction for a personal contribution cancel it out?
For the amount you deduct, yes. A notice of intent turns that contribution into a concessional one, and only undeducted contributions count towards the co-contribution. Inside the taper band, be deliberate about how much you claim.
My partner is only on a low income this year. Does that count?
The spouse offset is tested on their income for that financial year, not what they normally earn — a year of parental leave, study or part-time work can bring them under the threshold.
How far back can unused concessional cap go?
Up to five earlier financial years, with 2018-19 the first year amounts could accrue. The oldest year is used first, and anything unused after five years expires. The gate is your total super balance at the prior 30 June.
I earn too much for the co-contribution. Is anything here useful?
Two things. Carry-forward isn't income-tested, and its value rises with your income because the saving is the gap between your marginal bracket and the 15% contributions tax. The spouse offset turns on your partner's income.
Sources: ATO key superannuation rates and thresholds · ATO tax rates for Australian residents · All data sources
See also: Salary sacrifice · Superannuation projection · Am I on track? · First Home Super Saver
General information only, not financial advice. Figures are estimates based on the inputs and assumptions above and don't account for your personal circumstances. Confirm anything important with the relevant authority or a licensed adviser.