Super contribution splitting rules


There is a maximum level of contributions that can be split in a year.

This will be the lesser of:

i) 85% of the concessional contributions (which includes employer and salary sacrifice contributions) received by a fund for a member, and

ii) the concessional contributions cap - an annual limit of $30,000 on contributions from before tax salary for those under the age of 49 on 30th June 2014, and $35,000 for those aged 49 and over on that date.

Any contributions that you then split will continue to be counted for the purpose of your concessional contributions cap. Splitting contributions will not reduce your concessional contributions for the year.

You cannot split amounts that have been rolled over to the fund or transferred from an overseas fund.


More information

If you're considering splitting your super contributions with your spouse, it's recommended that you speak to a financial adviser.

Got a question about contribution splitting? Contact us.

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