From www.smsfadviser.com: A spouse contribution in an SMSF must be documented correctly to trigger eligibility for an offset.

The contributing spouse can be any age, but the receiving spouse must meet certain income criteria, specifically having an adjusted taxable income below $37,000 to qualify for a potential 18% rebate on contributions up to $3,000.

To access a government co-contribution, individuals must meet specific conditions, including having a minimum of 10% of their income derived from employment or business activities.