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Make a spouse super contribution

You can feed your spouse's retirement savings in 2 main ways:

  1. Make a spouse contribution

  2. Split your own contributions with your spouse.

What's a spouse contribution?

A spouse contribution is when you pay money into your spouse or partner's super account from your after-tax (non-concessional) income. If they earn less than $40,000 a year or are not working right now,1 you may be able to claim an 18% tax offset (up to $540) if you make after-tax contributions to their super.

The spouse contribution tax offset starts when your spouse earns less than $37,000 a year, and it reduces as they earn more, ending when they earn $40,000 a year or more.

How does spouse super splitting work?

Splitting your super contributions with your spouse means transferring part of your before-tax (concessional) contributions from your super account to your partner's super account. You can split up to 85% of your eligible before-tax contributions for a financial year.

Super splitting is different to making after-tax spouse contributions, but both of them can have benefits.

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Spouse Retirement Calculator

See how big your (and your spouse's) monster could be when you retire, based on both your financial situations. The calculator will ask you if you want to include your partner's details.

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Benefits of making a contribution to your partner's super


Support for your spouse

If they have insurance on their account for illness and injury, or even death, keeping your partner's account balance up means they can pay the cost to keep their insurance.


Save on tax and Centrelink

You get a tax offset when you make a spouse contribution if it meets the criteria. Contribution splitting gives you a better chance of being qualified for the government's Age Pension.


Get earlier access to super

If you've split super contributions with your spouse and they retire before you, they may share their super with you after they've withdrawn it. This means you effectively get earlier access than if you waited until your retirement to access that super.

How to feed your spouse's super

It's easy to make a spouse contribution or split your super contributions.

How to make a spouse contribution

Your partner getting the contribution needs to give us their tax file number (TFN) and be under age 75. They can add their TFN to the Profile section in Member Online. The easiest way to make a spouse contribution is through BPAY® on our website.

How do I claim the spouse contribution tax offset?

Make sure you meet these spouse contribution eligibility rules before trying to claim the offset:

  1. Generally, your partner getting the contribution is under age 75.
  2. You're living with your partner when you made the contribution.
  3. Your partner is under the limits for contributions and total super balance before the start of the financial year that you made the contribution.
  4. Both of you are living in Australia and are tax residents.

You'll then claim the spouse contribution tax offset in a specific section in your tax return – see the ATO website for instructions.

Spouse income (per year) Tax offset you can claim on a $3,000 contribution
$37,000 or less $540
$38,000 $360
$39,000 $180
$40,000 or more $0

Send the money now

Make a BPAY® payment online on our website or use our Spouse Contribution Advice Form.

Pay with BPAY

How to split your super contributions

Not all super funds let you split your super – but we do, and we don’t charge any special fees. Here’s how you can split some of your before-tax (concessional) contributions into your partner’s account.

Follow these steps

  1. Don't wait too long

    They must be under the age they can access their super, or between their access age and 65 and not retired.

  2. Check your accounts and balances

    Your account with us needs at least $6,000 left after you split the contributions. Check your account balance in Member Online or by downloading our app. (Your partner that's getting the money can be with us or another super fund.)

  3. Choose the amounts

    Check your contribution amounts and how much you want to split – the minimum you can split is $5,000 (gross or before tax).

  4. Use the form

    Download and send us the Contribution splitting form. Wait until the end of the financial year to do this, unless you're leaving a super fund or taking out your super.

What can you include?

  • Up to 85% of your eligible before-tax contributions for the year, or your concessional contribution cap for the financial year – whichever is less.
  • Includes your employer’s super contributions, your salary sacrifice contributions, or contributions you claimed a tax deduction on.

These may be helpful


Looking for your spouse’s reportable superannuation contributions?

You can find this on your spouse or partner’s end-of-financial-year PAYG summary, or you may be able to add it up from their payslips for the year


Check your limits

Make sure you check the limits for the year for their non-concessional super contributions and total super balance.

Case study

Making a spouse contribution

Charlie (30) works as a teacher, earning $80,000 a year, while their partner Amy (28) works casually and earns $37,000 a year.

They've been living together for 5 years, and Charlie wants to help grow Amy's super balance and also get some tax benefits. Together, they decide to do this with regular spouse contributions, putting $120 a fortnight after-tax into Amy's super account.

Since Amy is a low-income earner, the first $3,000 of Charlie's spousal contribution gets the maximum tax offset of 18%. This reduces the tax payable on Charlie's income by $540, and Amy ends up with an extra $3,120 in her super for the year.

How much can I contribute to my spouse?

You can contribute to your spouse as much as you like, as long as it's under your spouse's non-concessional contribution limit for the year.

Keep in mind the maximum spouse contribution tax offset you can get is $540 if you contribute $3,000 or more. To get the maximum tax offset, your spouse must earn less than $37,000 a year.

FAQs about super for your spouse or partner

A spouse is someone you're legally married to or your de facto partner. De facto means you live together as a couple, including same-sex relationships.

You can apply to transfer super to your spouse or partner once each financial year.

Usually, you need to do this in the financial year after the year the contributions came into your account – unless you're leaving your super fund in the current financial year.

The contributions you transfer to your spouse still count 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.

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
  • Downsizer contributions
  • Contributions subject to family law conditions
  • 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.

Making a spouse contribution or splitting super contributions is different to paying super to your ex-spouse for a family law settlement or court order during divorce/separation.

There are so many ways you can grow your or your partner's super, depending on your situation and how much you each earn.

Deciding what's best for you depends on your personal circumstances, so you might want to get financial advice about your and your partner's super. Check out the advice options included with your membership. Not a member yet? Join today.

Show them you’re in this together

Make a spouse contribution

Add money directly to your partner's super account using BPAY or filling out the Spouse Contribution Advice form.


Split super contributions

Fill out our Contribution Splitting Advice form to transfer contributions to your partner's account.

Download the form

Not a member with us?

You can make still make a contribution to your spouse by joining over 2.3 million Australians who trust ART with their super.

Join us today

®Registered to BPAY Pty Ltd ABN 69 079 137 518.

1. What they earn includes your spouse's assessable income, total reportable fringe benefits, and your spouse's reportable employer superannuation contributions, less any amounts they've taken out of their super for a home deposit during the financial year.