Boost your partner's super

How it works

Splitting is the process of giving your partner¹ a portion of your super contributions. Here's how it works:

1. Your account receives eligible before-tax contributions — that is, employer, salary sacrifice or deductible personal contributions.
2. You request for some of those contributions (up to 85%) to be transferred to your partner's super.

How to get started

Check your balance

For contribution splits with NGS, your account balance after the split cannot be less than $10,000. You can request one split per year.

Check your request timing

If you want to split your contributions, we must receive your application by the end of the financial year after the contributions were made.

Complete a Contribution splitting form

Once you’ve decided how much you’d like to split with your spouse (within the limit), simply complete a Contribution splitting form and send it to us.

For all the rules around contribution splitting, read our fact sheet Split super contributions with your spouse.

How it works

You can add money to your partner's¹ super through a spouse contribution. Spouse contributions are made with after-tax money — that is, income that’s already had tax deducted from it (like the salary you receive from your employer). If you make a spouse contribution, it will count towards your partner's non-concessional contributions cap. You can read about the cap details in our fact sheet Opportunities and limits for super contributions.

Spouse contributions up to $3,000 may make you (as the contributing spouse) eligible for a tax offset of up to $540. Your partner (the receiving spouse) will need an annual income less than $40,000 for this to happen.

Check your eligibility for a tax offset

If your spouse (as the receiving spouse) can answer ‘yes' to the statements below, you will be eligible for a tax offset on the spouse contribution you make to their super:

How to get started

Check the receiving spouse's eligibility

Your spouse is eligible to receive a spouse contribution if they:

• haven’t already exceeded their non-concessional contributions cap for the relevant financial year
• have a total super balance of less than $1.7 million²
• are under age 75.

Complete a Spouse contribution form

Once you've decided how much you'd like to add to your partner's account, simply complete a Spouse contribution form, attach a cheque and send them to us.

Lodge your tax return

When you lodge your tax return, you'll need to declare the spouse contribution you made. If eligible, the tax offset will be applied.

To find out more about the spouse contribution rules, read our fact sheet Make spouse contributions work for you.