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Download and complete the ATO’s ‘Superannuation contributions splitting application’ form
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:
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.
Who is considered a spouse?
Your spouse is your partner, either by marriage or by living together on a genuine domestic basis as a couple (a ‘de facto spouse’). This includes same-sex couples and relationships registered under a state or territory law.
*until the younger spouse reaches Age Pension age
If you’re splitting your contributions, there’s no age limit that applies to you.
The receiving spouse must be either:
You can’t split your contributions with your spouse if they’re aged 65 or over.
You can only apply to split contributions in the financial year after the contributions were made. For example, to split your contributions made in 2023-24, you must apply between 1 July 2024 and 30 June 2025.
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.
Generally, the maximum amount you can split is the lesser of the following:
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.
Before you apply to split your contributions, it’s a good idea to:
When you're ready to apply:
Download and complete the ATO’s ‘Superannuation contributions splitting application’ form
If you’re a Rest member, you can mail your completed form to Rest at PO Box 350, Parramatta NSW 2124
Other ways to help your spouse
Exploring your options? There’s more than one way to help your spouse grow their super. For example, spouse contributions might be one option to consider.