Conor and Maeve are married and living together. Maeve has no exceeded her non-concessional contributions cap for the income year, and her total superannuation balance is under $1.6 million. Condor wishes to make a superannuation contribution of $1,900 on Maeve's behalf to her complying superannuation fund.

 

Determine the tax offset for super annulation contributions on behalf of the spouse if Maeve's 2021/22 income is:

 

{i) $39,7OO

{ii) $36,OOO