Should I salary sacrifice into mine or my wife's super account?

Q.

I am 34 years old and would like to make an additional contribution of $3,000 to superannuation this financial year. My wife and I have joint finances so it doesn't matter to me whether the $3,000 goes into my super or hers. My taxable income this financial year will be $160,000, my wife's taxable income will be $5,000. Would it be more financially advantageous for me to make a $3,000 spouse super contribution and claim the tax offset, or make an additional salary sacrifice of $3,000 into my super instead?

You have some interesting choices. If you salary sacrifice it you will pay 15% entry tax instead of 41.5% tax which would happen if you take it in your pay packet. This is better than the $540 for the spouse contribution, however if your wife has eligible income you should also talk to your adviser about her making an undeducted contribution of $1000 to get the $1500 co contribution.