Contribution acceptance resolution (spouse contributions)

Contribution acceptance resolution (spouse contributions)

Product type:    Standard template | no legal review or advice

Price:  $88.00

The purpose of this Written Resolution is to accept a non-concessional contribution in the form of a spouse contribution for the member of the Superannuation Fund.

This resolution applies only to non-concessional contributions made by an individual for their spouse where:

  • the spouse is already a member of the superannuation fund;
  • the contribution is in cash (and not by the transfer of property);
  • the spouse has provided his or her tax file number to the trustee of the superannuation fund;
  • the spouse is an Australian resident at the time of the making the contribution; and
  • if the spouse has attained age 75 at the time the contribution is made, the contribution is made within 28 days of the end of the month in which the spouse had attained is aged 75.

This resolution is not suitable if any of the requirements listed above are not satisfied.  

It is also not appropriate for concessional contributions, downsizer contributions, rollovers, transfers or contributions made from personal injury settlements or CGT small business proceeds.

The resolution can be used by both corporate and individual trustees.    After the resolution is signed the resolution must be kept as part of the fund’s records.

In this template the individual making the contribution is referred to as the “contributor” while the member in respect of whom the contribution is made (ie the spouse of the contributor) is referred to as the “spouse/member”.

Documents include:

  • Background notes to spouse contributions
  • Written resolutions

For superannuation funds governed by non-SUPERCentral or non-Townsends Business & Corporate Lawyers governing rules, please review the applicable trust deed and governing rules to determine if the template is suitable for the Superannuation Fund.

For a broader explanation of contirbution guidelines, see our Contributions Information Sheet

© This document set provides a single use licence for one member - please submit a new set of instructions for an additional member.

For further information or advice please make an enquiry or call the SUPERCentral Help Desk on 02 8296 6266