This article looks at a couple of ways we can get a tax benefit without spending our hard earned cash.There is an easy tax refund available to a select few. If your partner, spouse, better half, etc does not have a full time job or is a stay at home type and earns less than $10,800 then a contribution of $3,000 to their Superannuation fund may entitle you to a refund of $540.00. The Tax Act allows for a tax offset, that is a reduction in tax payable, for superannuation contributions made to a complying superannuation fund for a low income or non-working spouse. The maximum rebate is $540.00, based on 18% of maximum rebateable contributions of $3,000. So a contribution of $1,000 gets a rebate of $180.00. The maximum contribution reduces by $1.00 for every $1.00 the spouses income is above $10,800. The rebate reduces to NIL for incomes of $13,800 and above. It should be noted that the spouse’s income is assessable income plus reportable fringe benefits.The other Superannuation benefit is the co-contribution. I have been spruiking this for years but it has not been grabbed with the vigor it should be. If your income is less than $60,342 then by putting some of your after tax hard earned dollars into Super the Tax Office will match your contribution dollar for dollar. Some changes have been made to this scheme for 2010 but it is still very attractive. Put $400 into you super and the tax office will add $400. Now that is some return on your investment. There is no maximum you can contribute, however the co-contribution cuts out at $1,000. In past years it was $1.50 per $1.00 but for the years ending 30 June 2010 through 2012 the rate is 1 to 1, for 2013 and 2014 the rate is 1.25 to 1 and from 2014 the rate returns to 1.5 to 1. Back in 2008 the rate jumped to 3 to 1 for one year so the way the Government throws our money around, get in for your share before it all ceases.As to salary sacrifice to super, this is still attractive but not as good as it was. The Government tells us to save for our retirement and then stop us from investing in super by limiting the amount that can be contributed in any one year to $25,000. Now this may seem a lot but it also includes the employers Super Guarantee payment. Also if you win Lotto, you cannot put it all into super, the most you can contribute is $450,000 over 3 years. but more on that next time.