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Splitting of contributions

You may be eligible to split your benefits into a superannuation account for your spouse (legal or de facto spouse)1. The amount of benefits you are able to split is generally limited by reference to the amount of concessional contributions made to your superannuation account during the previous income year.

The maximum amount that can be split is broadly:

  • 85% of any concessional contributions for the previous income year or
  • the concessional contribution cap for that income year if this is a lesser amount.

This means that, for example, concessional contributions you make in the 2008/2009 income year can generally not be split until the 2009/2010 income year.

Split contributions form part of the taxable component in your spouse’s superannuation account.

You are able to split contributions a maximum of once per income year and we are unable to accept or amend a deduction notice for personal deductible contributions after they have been split.

You should discuss the appropriateness of splitting your contributions with your adviser.

Splitting contributions is subject to terms and conditions. Further information is available from your adviser.

1 The Government has introduced legislation to remove discrimination against same-sex couples in a range of Commonwealth legislation. As a result of these changes contribution splitting is extended to same-sex de facto couples with effect from 1 July 2008.