Super contribution splitting

What is contribution splitting?

Contribution splitting is when you transfer part of your concessional contributions (before-tax contributions) into your spouse’s super account.

The types of contributions you can split include:

• Super Guarantee
• salary sacrifice
• employer voluntary
• personal deductible contributions.

Contribution splitting is different from spouse contributions, which allows you to make an after-tax contribution into your spouse’s super account.

If you’re thinking of splitting your contributions, you should consider your and your partner's financial circumstances and any tax issues before making a decision.

What are the benefits of contributions splitting?

• Grow your spouse’s super - When you split contributions with your spouse, you can help grow your spouse’s super. This can be helpful if your spouse is taking time off work or working part-time.
• Help your spouse stay covered - Is your spouse covered by insurance in super? Splitting contributions can help your spouse stay covered by keeping their super balance high enough to pay for insurance premiums.
• Access super sooner - Is your spouse retiring before you? Splitting contributions to your older spouse could help you benefit as a couple from your spouse’s ability to access their super earlier. Generally, when they reach the age of 60 and retire, they may be able to access their super as a lump sum tax-free.
• Maximise potential Age Pension - Nearing the qualifying age for the Age Pension and have a younger spouse? Splitting your contributions may lower your assessable super assets which could mean a higher Age Pension under the assets test*.

*until the younger spouse reaches Age Pension age

Am I eligible for contributions splitting?

If you’re splitting your contributions, there’s no age limit that applies to you.

The receiving spouse must be either:

• under the preservation age of 60
• aged between preservation age and 65 years, and not retired.

You can’t split your contributions with your spouse if they’re aged 65 or over.

When can I split super contributions?

You can only apply to split contributions in the financial year after the contributions were made. For example, to split your contributions made in 2024-25, you must apply between 1 July 2025 and 30 June 2026.

Generally, you can’t split any contributions made in the same financial year unless you’re withdrawing or transferring all your super before the end of the financial year as a rollover, transfer, lump sum benefit, or a combination of these. In this case, you’ll be able to split your contribution before the withdrawal.

How much of my super contributions can I split?

Generally, the maximum amount you can split is the lesser of the following:

• 85% of the concessional contributions you made in the financial year
• your concessional contributions cap for the financial year.

Do my split contributions count towards my contribution caps?

Yes, if you’re splitting your contributions, the contributions will still count toward your concessional contributions cap. You can’t reduce what counts toward your cap by splitting your contributions.

The contributions won’t count toward the receiving spouse’s cap.

How to split your super contributions

Before you apply to split your contributions, it’s a good idea to:

• check whether your super fund offers contribution splitting
• check whether you need to pay any fees
• give your super fund a ‘Notice of intent to claim or vary a deduction for personal super contributions’ form if you plan to claim a deduction on any personal contributions.
• speak to a financial adviser about whether contribution splitting is right for you and your partner.