Hi I am unemployed this year and my wife has the ability to contribute the capped amount, $30k for me. Question is under what circumstance it is deductable to her. If my wife contributes it to our SMSF, the amount will not be tax deductable for her (Kaplan SMSF notes 2.9). During my working life, my employer used to contribute into my personal super account run by a big retail fund. Their view is that my wife can contribute and claim deduction. I am confused. Can my wife claim tax deduction if she contributed into my personal super account?