Shire of Noosa, Queensland
Tax Accountant in Noosa Heads
Super for a partner on part-time pay, and gifts the ATO will count
Individual tax returns, super offsets and deductions for Noosa Heads households and the self-employed, from a CPA practice.
In the 2021 Census, 41.3% of Noosa Heads' labour force worked part-time, the median age was 54 and 49.0% of occupied homes were owned outright. Where one partner earns little, a contribution to their super can bring a tax offset for the other.
Noosa Heads in brief
Hastings Street and the national park.
Hastings Street runs directly behind the seashore, and the beach has drawn visitors since the 1890s. The northeast of the locality is in Noosa National Park, where Noosa Hill rises to 146 metres. The suburb had 5,120 residents in 2021 and is in the Shire of Noosa.
Three questions for Noosa Heads households
A contribution to your spouse's super
Why it happens
One partner works part-time or has stepped back from work, and the other wants to build up their super.
Why it matters
You can claim a tax offset of up to $540 for contributing to your spouse's super. The full offset needs a $3,000 contribution and spouse income of $37,000 or less, and it phases out at $40,000; in the ATO's example, spouse income $1,000 over the threshold gives an offset of $360. Both of you must be Australian residents, you can't also deduct the contribution, and it counts towards your spouse's non-concessional contributions.
How we help
Check your spouse's income for the year, including reportable fringe benefits and employer super, before you contribute.
Gifts to charity
Why it happens
A household donates to local and national charities through the year.
Why it matters
Gifts are deductible only if the recipient is a deductible gift recipient at the time, which can be checked on ABN Lookup, and you have a record such as a receipt. The $2 minimum was removed from 1 July 2026, backdated to gifts made from 1 July 2024. Raffle tickets, fundraising dinners and crowdfunding campaigns not run by a DGR aren't deductible.
How we help
Keep every donation receipt, including emailed ones, in one folder for the year.
Income protection for the self-employed
Why it happens
A sole trader or contractor has no employer sick leave and takes out income protection insurance.
Why it matters
Only the part of the premium that protects your income is deductible; in the ATO's example, $175 a month of a $250 policy is claimable and the $75 for personal injury cover isn't. Premiums paid through super from your contributions can't be claimed, and any payment you receive under the policy must be declared.
How we help
Ask your insurer for a statement that splits the premium by type of cover.
Frequently asked questions
How much is the spouse super contribution offset?
Up to $540, for a $3,000 contribution where your spouse's income is $37,000 or less. It phases out completely at $40,000.
Can I claim a $1 donation?
For gifts made from 1 July 2024 to a deductible gift recipient, yes; the $2 minimum no longer applies, except for political donations.
Is income protection insurance tax deductible?
The income-protecting part of the premium is, if you pay it yourself outside super.
Where to next
Have a question?
Before 30 June
Lomandra Accounting keeps your records accurate, your deadlines met and your options easy to understand.
Lomandra Accounting is a CPA Practice, registered with the Tax Practitioners Board and an SMSF Specialist. Emma, the Director, is a Certified Practicing Accountant (CPA) with extensive experience in commercial business management, and specialises in Self-Managed Super Funds (SMSFs).
- 07 5234 9201
- admin@lomandraa.com.au
- Sunshine Coast, QLD
- Monday to Friday, 9am to 4:30pm