Splitting super contributions

Splitting superannuation contributions with the love of your life can be an easy way for you to even up your super balances as a couple. Make the most of your retirement savings and aim for a better future for you both.

Benefits of super splitting

Grow your spouse's super

Boost your partner's balance and help them pay for insurance in super if they're taking a break from work.

Get earlier access to super

Super splitting may give you access to your savings earlier if your spouse retires before you.

Potential pension benefits

Even out your super with your partner and it could mean tax savings and potential Age Pension benefits.

How spouse super splitting works

Splitting super contributions means transferring part of your before-tax (concessional) contributions from your super account to your spouse's super account.

You can split up to 85% of your eligible before-tax contributions for a financial year.
Generally, you need to wait until after the financial year ends to apply (unless you're leaving your fund).

Super splitting is different to making after-tax (non-concessional) spouse contributions as regular or one-off payments.

How to split your super contributions

We offer super splitting at no extra cost, but not all superannuation funds allow contributions splitting. This is how it works with your QSuper account:

You must both have a QSuper Accumulation account. If your partner doesn't, find out whether they can join.
Check that you'll have at least $10,000 left in your account (unless you're closing your account). You can do this in Member Online.
Apply to split super contributions by downloading the contribution splitting form (pdf).

You can also download our Personal Contributions Guide (pdf) to find out more about sharing super with your spouse and boosting your super.

Case study: Kate and Sam try super splitting

Download the contribution splitting form (pdf)

Spouse contributions for low-income earners

If your partner's on a low income or taking a break from work, after-tax spouse contributions are another way to help grow their super. You may be able to claim a tax offset as well, so you both enjoy the benefits.

Find out more

Superannuation splitting rules

Not all contributions can be split with your spouse, so it's important to know what the rules are.

Check your eligibility

You can apply to split your contributions at any age, but your spouse must be:

Under the age they can access their super, or
Between their access age and 65 years, and not retired.

What you can split with your spouse

You can apply to transfer the lesser of:

85% of the before-tax contributions to your Accumulation account in the previous financial year, or
The amount of your before-tax (concessional) contribution cap for the financial year.

You can only split before-tax (concessional) contributions made to an Accumulation account, including:

Salary sacrificed contributions
Superannuation guarantee (SG) contributions from your employer.
Voluntary after-tax contributions that you’ve claimed a tax deduction for.

What you can't split with your spouse:

Types of contributions that you're unable to split with your spouse include:

After-tax (non-concessional) contributions
Money you’ve rolled over from another super fund
Contributions made to a QSuper Defined Benefit account
Downsizer contributions
Contributions subject to family law conditions
Long service and annual leave paid out to you when your employment is terminated
Amounts counted towards capital gains tax (CGT) for small business
Government co-contributions and low income super tax offset (LISTO) contributions
Contributions made by your spouse to your super.

More ways to grow your super

Discover more ways you and your partner can add to your super, such as other contribution types. Or find out ways to claim a benefit, such as a tax deduction or the government co‑contribution.

Find out more

FAQs about splitting super contributions

How often can you split contributions? Show content

You can apply to transfer superannuation to your spouse only once every financial year.

Usually this must be done in the financial year after the year the contributions were made (unless you're leaving your fund in the current financial year). So if you want to split contributions made in 2021-22, you would apply between 1 July 2022 and 30 June 2023.

How does splitting work with contribution limits? Show content

The contributions you transfer to your spouse will still be counted towards your before-tax (concessional) contribution limits.

Splitting contributions to keep each other's balances below $500,000 could help you both to take advantage of the carry forward rules on your before-tax contributions for up to 5 years.

Super splitting can also keep superannuation balances under the transfer balance limit (which limits how much super you can move into one of our retirement accounts). This could increase the amount you can hold tax-free in retirement.

What is a spouse? Show content

A spouse is someone you're legally married to or in a de facto relationship with. De facto means you live together as a couple.

How do I know if super splitting is right for us? Show content

Deciding what is best for you will depend on your personal circumstances and you may want to seek personal financial advice to get the most from your superannuation. If you're a member, find out more about financial advice options on your QSuper account.

Next steps

Apply to split your super

Fill out our contribution splitting form to transfer your contributions into your spouse's QSuper account.

Download the form (pdf)

Make a before-tax contribution

Consider salary sacrificing to grow your super, and share the contributions next financial year.

Find out more