Contribution splitting

You may be able to split your concessional (before-tax) super contributions across yours and your spouse’s super account.

Which contributions can be split?

You can split up to 85% of before-tax (concessional) contributions with your spouse. These include:

You can generally only split contributions made in the previous financial year, and you can only do it once each year.

Who can split contributions?

The person receiving the contributions must be one of the following:

  • under the preservation age
  • aged between their preservation age and 65, and
    • not permanently retired, and
    • have not terminated a gainful employment arrangement on or after turning 60

You or your spouse can’t receive split contributions if they are aged 65 or over.

DBD members can only split contributions to their accumulation component.

Why split your contributions?

You might choose to split contributions if you or your partner has less super coming in because one of you:

  • isn’t working or works part time 

  • has taken time off work (for example, taken extra parental leave, a career break, or gone back to study).

There can be advantages for couples who take this strategy, although we recommend you get financial advice before you make any decisions, because this can be a complex area.

Start splitting your contributions

Simply complete the Contribution splitting form (PDF, 168KB) 

We're here to help

If you have any questions about contribution splitting, call us on 1800 331 685 or email us.