Boost your Partner's Superannuation

Splitting contributions

You can split certain super contributions paid to your account and transfer them to your spouse’s super. Choosing to split contributions with your spouse could suit you if:

• your spouse is older than you and will have earlier access to their super benefits
• your spouse is younger than you and transferring your contributions to them will increase your age pension benefits
• you wish to boost your spouse’s super balance.

You can split up to 85% of your concessional (or before-tax) contributions — that is, employer, salary sacrifice and deductible personal contributions. Splitting contributions is not available for after-tax contributions.

How to get started

Check your balance

If you’re requesting to split your contributions in your NGS Super account, your account balance following the split cannot be less than $10,000. You can request one split per year.

Check your request timing

If you want to split your contributions, we must receive your application by the end of the financial year after the contributions were made.

Complete a Contribution splitting form

Once you’ve decided on the amount you’d like to split with your spouse (within the limit), simply complete a Contribution splitting form and send it to us.

To find out more about the rules around contribution splitting, read our fact sheet Split super contributions with your spouse.

Spouse contributions

While it's easy to think that your super will always be growing at a steady pace, the reality is that sometimes life will get in the way. Your employer contributions may stop or decrease if you take parental leave or move to a part-time role.

Your partner may be able to help bridge the gap in your super savings by making a spouse contribution of up to $3,000 to your account. By doing so, they could also be eligible for a tax offset of up to $540. To be eligible for the tax offset, you (as the receiving spouse) must have an annual income of less than $40,000.

Check the contributing spouse’s eligibility for a tax offset

If you (as the receiving spouse) can answer ‘yes' to the statements below, your spouse (married or de facto) will be eligible for a tax offset on the spouse contribution they make to your super:

How to get started

Check the receiving spouse's eligibility

You’re eligible as the receiving spouse if you:

• haven’t already exceeded your non-concessional contributions cap for the relevant financial year ($110,000 for 2021/22)
• have a total super balance of less than $1.7 million²
• are under 67 years of age or at least age 67 but under age 75 and still working.¹

Complete a Spouse contribution form

Once you've decided how much you'd like to contribute, simply complete a Spouse contribution form, attach a cheque and send them to us.

Lodge your tax return

When the contributing spouse lodges their tax return, they will need to declare the spouse contribution that they have made. If eligible, the tax offset will be applied.

To find out more about the spouse contribution rules, read our fact sheet Make spouse contributions work for you.