Super Contribution Splitting Calculator Australia

What super contribution splitting actually does

Super contribution splitting moves money that is already in your superannuation account into your spouse's account. Specifically, it moves a share of the concessional contributions that landed in your account during the previous financial year, on application to your fund, in the year after they were made.

It is worth being clear about what it is not. It is not a contribution, so it does not use anyone's contribution caps. It is not a tax deduction, so it does not reduce your income tax. It does not create new money. What it does is change whose name the money sits under, and in a system where almost every cap, threshold and access rule is measured per person, that is often worth more than it sounds.

This calculator answers the two questions that decide whether the exercise is available at all: how much can be split, and can your spouse still receive it.

How much can be split

The maximum is a fixed share of the concessional contributions made to your account in the previous financial year. It is deliberately less than the whole amount, because the fund has already deducted contributions tax on the way in, and only the amount left after that tax can be moved.

There is a second ceiling. The split can never exceed the concessional contributions cap that applied to that year. That matters for anyone who used carry-forward cap space or made a large deductible personal contribution: you may have contributed far more than the annual cap, but only the cap's worth is splittable.

The calculator applies both limits, shows the share of your contributions and the cap ceiling side by side, and tells you which one bound your result. If your request exceeds the maximum, the excess is reported separately rather than silently trimmed.

Only concessional contributions count. Employer superannuation guarantee, salary sacrifice, and personal contributions you claimed a deduction for are all eligible. After-tax contributions that you did not claim a deduction for cannot be split at all, which surprises people who have been making steady personal contributions from their bank account.

The timing window is short

Splitting has a narrow window, and missing it is the most common reason an application is refused.

You apply in the financial year immediately after the one in which the contributions were made. Contributions made across one financial year become splittable in the next, and after that they are gone as far as splitting is concerned. There is no carry-forward of unused splitting room, and no equivalent of a late election.

The only exception is where the whole account is being closed, rolled over or paid out. In that case an application can cover the current year's contributions as well, made before the account closes.

Applications go to the fund, not to the ATO, on the fund's own form. Some funds charge a fee, some restrict how often you can apply, and a few do not offer splitting at all. Check before you plan around it.

Whether your spouse can receive it

The receiving spouse has to pass an age and work test. They must be under their preservation age, or between preservation age and sixty-five and not retired. Once they turn sixty-five, or once they have retired after reaching preservation age, they can no longer receive split contributions.

Preservation age depends on year of birth, and for anyone born after the middle of the 1960s it has settled at sixty. The calculator looks it up from the birth year you enter rather than assuming a single figure, and reports how many years remain before your spouse reaches it.

This test is the reason splitting is often a decision with a deadline attached. If your spouse is close to preservation age and likely to retire soon, the window for moving money into their account may be shorter than the window for the contributions themselves.

Why couples do it anyway

There is no immediate tax saving, so the case for splitting rests on structure.

The clearest reason is evening up two balances. Super is an individual asset, and a household where one partner has most of it is exposed on several fronts: the total super balance tests that govern non-concessional contributions and carry-forward cap space are applied per person, and so is the transfer balance cap that limits how much can move into a tax-free retirement pension. Two balanced accounts fit under those limits far better than one large one.

The second reason is access. If your spouse is older, splitting money into their account brings part of the household's super within reach sooner, because it reaches preservation age with them rather than with you.

The third is means testing. Superannuation in the accumulation phase is generally not counted for the Age Pension until the owner reaches Age Pension age. Where there is a meaningful age gap, holding more of the household's super in the younger partner's name can shelter it from the assets test for longer. This is a genuine planning technique, but it interacts with the rest of your circumstances and is worth advice rather than a rule of thumb.

Reading the results

The maximum you can split is the headline. Beneath it, the amount actually split reflects your request, the maximum, and the eligibility test. If your spouse fails the age or retirement test the split is zero regardless of how much room exists, and the unused splitting room shows what is being left behind.

The balance figures show the direct effect: your balance after, your spouse's balance after, and the gap between them before and against after. For couples whose aim is to even things up, the gap closed is the number that matters.

The projection repeats the same split each year at your chosen return, compounding the spouse balance along the way. It ignores fees, insurance premiums and earnings tax inside the fund, so read it as an illustration of direction rather than a forecast.

These figures are an estimate for planning, not financial or tax advice. Splitting rules, caps and preservation ages change, funds apply their own conditions, and the right answer depends on both partners' circumstances, so confirm anything material with your fund, a licensed adviser or the ATO before applying.

About This Tool: Super Contribution Splitting

Super contribution splitting: use this tool to get an instant, accurate estimate. The figures follow official ATO guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.