Hi all I am working on my DFP3- Super assignment with Kaplan and I am not too sure with the suppose contribution tax offset. To be eligible with tax offset, receiving spouse's assessable income must not exceed $13,800. I am not sure if the assessable income include BUSINESS INCOME? as the receiving spouse is a self employed - with annual business income of $65,000; and also a contractor with an annual salary of $5,600. If we do not include the business income as her assessable income, the husband will then be eligible to claim for tax offset should he make a spouse contribution. However if wife's assessable income includes her business income, the husband will not be eligible. Please help!!! Thank you!!!