Two strategies that are often confused
A spouse contribution is an after-tax contribution you pay directly into an eligible spouse’s super account. Depending on the receiving spouse’s income and other conditions, you may qualify for a tax offset. The contribution generally counts toward the receiving spouse’s non-concessional cap.
Contribution splitting is different: after the financial year, you ask a fund to transfer an eligible portion of certain concessional contributions to your spouse’s account. It follows separate timing and eligibility rules and does not undo the original contributor’s concessional-cap use.
Choose the strategy for the actual goal
A direct spouse contribution may suit a household seeking the tax offset while adding to a lower-income partner’s balance. Splitting may help even balances or plan access dates, but it does not create an additional concessional cap. Compare both with making a personal contribution to the spouse’s own account.
Look beyond account balances. Consider cash flow, preservation ages, total super balances, insurance premiums and retirement timing. Moving retirement savings toward one partner can have effects later that a small current-year tax benefit does not show.
Check eligibility and evidence
Confirm the relationship definition, ages, receiving spouse’s income and total super balance, contribution caps and fund acceptance rules for the relevant year. Use the fund’s correct payment code so the amount is not treated as the receiving spouse’s own contribution.
Keep receipts and complete the tax return correctly if claiming an offset. For splitting, submit the fund form within the allowed period and check the transferred amount. A contribution to a spouse generally cannot simply be taken back if circumstances change.
Quick reference
Key things to remember
- The maximum offset is 18% of up to $3,000 contributed.
- It reduces when the receiving spouse’s income exceeds the lower threshold and ends at the upper threshold.
- The contribution counts toward the receiving spouse’s non-concessional cap.
- Contribution splitting is a different strategy with different rules.
Put it into practice
Your next steps
- 01
Confirm both partners meet the eligibility conditions.
- 02
Check the receiving spouse’s cap and balance.
- 03
Use the fund’s spouse-contribution process.
- 04
Keep the receipt for the contributing spouse’s tax return.
Check the source
Official information
Super and tax rules change. These primary sources are the right place to verify the details before you act.