Contributions splitting

Splitting contributions may enable you to build super with your spouse and reduce tax.


Splitting contributions may enable you to build super with your spouse and reduce tax.

Contributions splitting

Super contributions splitting generally allows you to split up to 85% of your employer super contributions and personal deductible contributions with your spouse.

What's in it for me?
  • Boost the super balance of your spouse and grow your retirement savings as a couple.
  • Earlier access to super benefits and tax concessions if your spouse is older than you.
  • Funding insurance through super for your spouse.
  • Optimise super benefits by utilising two low-rate caps for lump sum taxable withdrawals between preservation age and age 60.
Who can this strategy work for?

Contributions splitting may be suitable if you:

  • Pay a higher marginal tax rate than your spouse, and wish to fund insurance cover for your spouse through super.
  • Have a spouse eligible to receive super contributions.
  • Have a spouse who can access super before you.
  • Want to boost your spouse's super savings.
  • Have or expect to have $1.7 million or more in super but not your spouse.
How does it work?

Generally, contributions splitting works on an 'annual split' basis. This means, once a year, you may be able to apply to your super fund to request to split eligible contributions made in the previous financial year with your spouse. Generally, you need to apply before 30 June of the following financial year to request to split contributions in the previous year.

The splitting of contributions from your super to your spouse's super will be treated as a contributions-splitting super benefit. Eligible contributions you split in favour of your spouse will not count towards your spouse's concessional contributions cap.

This is because the contributions, when originally paid into your fund, were assessed against your own concessional contributions cap.

Before splitting

You should be aware that splitting contributions:

  • Is not allowed, if your spouse is age 65 or over, or is between preservation age2 and 65 and has retired.
  • Is not allowed if you have rolled over or withdrawn your entire benefit.
  • Is not offered by all super funds.
  • Is subject to preservation rules and contributions generally cannot be accessed until you retire on or after preservation age or you reach age 65.

If you would like to discuss this further or how it might impact you speak to the AMA Financial Services team on 1800 262 346 or email


A.M.A. Services (WA) Pty Ltd trading as AMA Financial Services 47 008 671 458 is a Corporate Authorised Representative of Consultum Financial Advisers Pty Ltd. ABN 65 006 373 995 l AFSL 230323.

This is general advice only and does not take into account your financial circumstances, needs and objectives. Before making any decision based on this document, you should assess your own circumstances or seek advice from a financial adviser and seek tax advice from a registered tax agent. Information is current at the date of issue and may change. You should obtain a copy of the Product Disclosure Statement available from the product provider or your financial adviser and consider this before you acquire a financial product. This information and certain references, where indicated, are taken from sources believed to be accurate and correct. To the extent permitted by the Law, Consultum, its representatives, officers and employees accept no liability for any person that relies upon the information contained herein. From time to time, we may send you informative updates and details of the range of services we can provide. If you no longer want to receive this information, please contact our office to opt out.

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