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Email info@brightersuper.com.au
Post GPO Box 264, Brisbane QLD 4001

Spouse contributions

Adding to your partner's super can be a great way to boost their balance and benefit form a tax offset.

Grow your super with your partner

You can add to your partner’s super by making a spouse contribution directly to their account, or by splitting some of the contributions made to your own account with your partner. This can help your partner grow their retirement savings in a tax-effective environment.

Why do people pay into their partner’s super or split their contributions?

Time taken out of paid employment can impact your superannuation balance at retirement. If you or your partner have reduced your work hours or experienced time out of the workforce to study or care for children or a family member, or due to ill health, redundancy or any other reason, you may both benefit by contributing to your partner’s super.

Can anyone make a spouse contribution?

You can pay into your partner’s super account, as long as they are aged under 75 years, and meet all of these conditions:

  • Married or in a de-facto relationship.
  • Both Australian residents at the time the contribution is made.
  • Permanently living together (not separated or apart) when the contribution is made.

How does the tax offset work?

If you contribute to your partner’s super account and they have a total annual income of less than $37,000, you will receive an 18% tax offset on the first $3,000 of contributions up to a maximum of $540. The offset gradually reduces for income above this level and completely phases out when your spouse’s total annual income reaches $40,000.

If your spouse's total income is: Your tax offset will be: 
 $36,999  $540
 $37,000 - $39,999  Reducing as spouse's income increases
 $40,000  $0

You are not eligible to claim this offset if your spouse had either of the following:

  • Non-concessional contributions that exceeded their non-concessional contributions cap.
  • A total superannuation balance of $2 million or more at 30 June 2025.

How much can I contribute?

There is no limit to the amount you can contribute to your partner’s account. However, spouse contributions are made from after-tax income (i.e. they cannot be salary sacrificed) and will count towards your partner’s non-concessional contributions cap ($120,000 for the 2025/26 financial year). If your partner is under age 75, you may be able to ‘bring forward’ 2 years’ non-concessional contributions caps.

For more information, download our Member Guide or visit the ATO website.

How to make a spouse contribution?

The contribution must come from your after-tax income (it can’t be an employer contribution or claimed as a tax deduction).

The quickest and easiest way to make spouse contribution is through BPAY® Log in to Member Online to find out the biller code and the unique reference number for you or your spouse

What contributions can I split with my partner?

Concessional (before tax) contributions made to your account can be redirected to your partner’s account. You can apply to split eligible contributions made in the previous financial year, or contributions made in the current year if you are withdrawing your entire benefit (by rollover, transfer, lump sum, or a mix). Eligible concessional contributions include employer contributions, salary sacrificed contributions and personal contributions claimed as a tax deduction.

If you have a Defined Benefits Fund or Defined Benefit account, you can only split salary sacrificed personal contributions you’ve made into your account.

How do I split contributions made during the 2025/26 financial year?

When you receive your Brighter Super annual statement, simply complete a Contributions split form specifying the amount you want to redirect to your partner’s account. For the application to be valid you will need to declare your receiving spouse is either under their preservation age or between their preservation age and 64, but not permanently retired. The form must be returned before 31 May 2026.

The amount will usually be transferred to your spouse’s account within 30 days of receiving your application. If you are transferring to another super fund, you will need to request your contributions split before you leave Brighter Super.

Split contributions are preserved until your spouse permanently retires after reaching their preservation age.

  • What contributions can't I split with my partner?

    You cannot split the following contributions with your partner:

    • After-tax contributions.
    • Transfers from other funds including those transferred under Family Law provisions.
    • Super co-contribution amounts.
    • Amounts received as a result of superannuation contributions splitting.
    • Contributions made by your spouse to your super.
    • Contributions you make with a capital gains tax cap election.
    • First Home Super Saver scheme contributions.
    • Downsizer contributions.

  • What limits apply?

    You can split up to 85% of concessional contributions that were made during the previous financial year. You are unable to split your existing account balance and a minimum split amount of $500 applies. Any amounts that are split will form part of your spouse’s taxable component. Refer to our Tax on super page for more information.

    Split amounts received by your spouse do not count toward their contribution caps, and super splitting does not reduce your concessional contributions reported to the Australian Taxation Office for contribution cap purposes. See our Contribution caps page for more information.

  • Can I claim a tax offset for the contributions I split?

    No, because the amount was originally made as a before-tax contribution. You would need to make a separate after-tax contribution directly to your spouse’s account in order to claim a tax offset for eligible spouse contributions.

Get some advice on spouse contributions

Like to learn more about how spouse contributions work and how they could benefit you and your partner? Let us know and one of our advisers will be in touch.
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