I work as a health care provider and receive my earnings in a company (of which I am the director and sole shareholder). My spouse works a few hours per fortnight for the company and receives some wages (but no super). The spouse has another salaried job unrelated to my company. Can the company contribute 130k per year (from its earnings) as non-concessional contribution to my spouse's SMSF? Would it be taxed 15%? Thanks
You can't just take profits from a private company and use it for personal purposes (which is what this would effectively be) as it would likely then constitute a Div7A loan. I am just going on gut feel here, but do you have an accountant? If not, I think you really need to discuss things with them and make sure you are on top of the rules about personal services income as well as other things like ensuring that super is paid on all wages. https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/personal-services-income
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