In this guide
Topping up your spouse’s super account is a great way to build the nest egg you will both get to share and enjoy during your retirement years.
What’s more, it can also help you maximise the amount you can hold in tax-free pension accounts after retirement, reduce your liability for additional tax on the earnings of super balances above $3 million, or keep your total super balance low enough to use a wider range of contribution options.
You may even qualify for a tax offset or a higher rate of Age Pension.
If you’re looking for easy ways to boost your spouse’s super balance, read on for SuperGuide’s simple explanation of three different strategies you can use to do it.
Three ways to add to your spouse’s super
Simplified summary. See each strategy below for the full eligibility rules.
Why boost your spouse’s balance?
Before we dive into the methods you can use to add to your spouse’s super, let’s consider the reasons it could be beneficial.
Maximising the opportunity to contribute to super
The option to carry forward unused concessional contributions is restricted to those with a total super balance below $500,000 on 30 June of the prior financial year. If one spouse’s balance is coming close to the threshold and they are at risk of losing this opportunity, contribution splitting can be used to transfer funds out of their account into that of the partner with a lower balance, retaining the option for longer.
Also, individuals with a total super balance above the general transfer balance cap (currently $2.1 million) cannot add further non-concessional contributions to super. Spouse contribution splitting and/or withdrawals after retirement can reduce the balance of a partner that would otherwise exceed this limit, so they can retain the option to make non-concessional contributions.
Equalising balances
At retirement, the transfer balance cap places a per-person limit on the amount that can be transferred into the tax-free retirement phase. Equalising balances can maximise the total a couple can transfer if only one of them would otherwise have a balance above the cap (currently $2.1 million).
Example: Maximising tax-free super
Terry and Gillian are currently aged 50, and planning retirement at 60. Terry’s balance is much lower than Gillian’s because he took some time out of the workforce recovering from a serious injury and now works part time earning a lower wage.
Based on projections if they take no action, Gillian’s expected balance at retirement is $2.8 million and Terry’s is $900,000 (in today’s dollars).
Their financial planner recommends they employ a range of strategies to reduce the gap in their balances. If they put these in place, their expected retirement balances are $2.0 million for Gillian and $1.7 million for Terry.
This will ensure that both partners can transfer their whole balances into the retirement phase at age 60 and enjoy tax-free investment earnings.
Without action, Gillian would have $700,000 in super at retirement that she could not transfer to the retirement phase. She could either retain this amount in a super accumulation account (where earnings would be taxed at up to 15%) or cash the amount out of super where earnings would be subject to income tax. She may also consider the option of cashing a lump sum to contribute to Terry’s super, but would be limited by the non-concessional contribution cap.
Terry and Gillian’s expected super balances at 60
Projected balances in today’s dollars. Transfer balance cap for 2026–27. Source: ATO
Additional tax on earnings of super balances above $3 million (Division 296) is another incentive to equalise balances if either partner expects to accumulate a balance higher than the threshold. If you can both remain below the cap, the tax does not apply.
If your combined balance will be more than $6 million, there is no way to avoid exceeding the cap except withdrawing the excess funds from super after retiring. However, the tax liability can be minimised by ensuring you both have at least $3 million in your accounts. This ensures the additional tax applies to the smallest proportion of your balance possible.
Enhancing Age Pension
When one partner is older than the other, retaining super in the account of the younger spouse can enhance Age Pension entitlements while the younger spouse is under the Age Pension age (currently 67).
Using contribution splitting and/or cashing benefits from the older spouse’s account to contribute to their partner’s super reduces the amount counted in Centrelink’s income and asset tests because the superannuation balance of a person under the Pension age is not assessable.
With a lower amount being assessed in means tests, the older partner may receive a higher rate of Age Pension or qualify for it when it would not otherwise be payable.
Accessing super earlier
Accumulating super in the name of an older partner means earlier access to your savings. Other than in special circumstances, super is first accessible when the account holder turns 60. At this point, unlimited withdrawals are possible if the individual is retired or has left a job after turning 60. If they’re still working, unrestricted withdrawals are unlocked at 65.
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Strategy 1: Split your super contributions
One way to boost your spouse’s super account balance is to split the concessional contributions made into your own super account and transfer some of them into your spouse’s account.
This can be a good way to equalise your super account balances if your spouse has less super than you, or if they are on a lower income and receiving lower SG contributions. It may also be of benefit if your spouse is younger than you and transferring your contributions into their account will help you qualify for higher Age Pension payments.
Who is eligible to use contribution splitting?
If you want to split your super contributions with your spouse, the receiving spouse must be either under 60, or aged between 60 and 65, and not retired. You can’t apply to split your contributions if your spouse is aged 65 or over.
Under the rules for contribution splitting, a spouse is a person of any gender you:
- Are legally married to
- Are in a registered relationship with under certain state or territory laws
- Live with on a genuine domestic basis in a relationship as a couple (a de facto spouse).
In addition, you must both be Australian residents when the contribution is made and must not be living separately on a permanent basis.
What super contributions can be split?
You can ask your super fund to transfer up to 85% of your taxed splittable contributions from a particular financial year into your spouse’s super account.
Taxed splittable contributions are generally any employer contributions (including salary-sacrifice contributions) and any personal super contributions you have claimed as a tax deduction in your income tax return.
Members of untaxed public sector super funds are also permitted to split 100% of their untaxed splittable contributions (up to a maximum of the annual concessional cap) with their spouse, but not all these funds permit contribution splitting, so check with your fund before applying.
Contributions that cannot be split with your spouse generally include:
- Personal contributions for which you haven’t claimed tax deduction
- Contributions made by your spouse to your super account
- First Home Super Saver Scheme and downsizer contributions
- Government co-contributions and LISTO contributions
- Contributions with a CGT cap election for small business
- Contributions made for you if you are aged under 18 unless they are from your employer
- Transfers and allocations from foreign funds and reserves
- Rollover super benefits
- Temporary resident contributions
- Super benefits subject to a payment split due to a relationship breakdown
- Contributions you make with a personal injury election
- Contributions that have already been split.
Case study
Brendon paid $45,000 into his super account during 2025–26 as a personal tax-deductible (concessional) contribution. As he is self-employed, he did not receive any employer contributions. Brendon would like to transfer his contribution to the account of his wife Cassie, who is currently not working.
In 2025–26 Brendon had unused concessional cap space from prior years of $60,000. He could therefore contribute up to $90,000 ($30,000 standard cap + $60,000 carried forward) without exceeding his concessional contribution cap.
Brendon fills in the necessary application form and lodges it with his super fund in September 2026. On the form he applies to split $38,250 of his contribution and place the money into Cassie’s super account.
Brendon’s super fund accepts his application as the amount is equal to the maximum 85% of his taxed splittable contribution and is under his concessional (before-tax) contributions cap.
Once the application is accepted and finalised, the super fund transfers $38,250 into Cassie’s super account.
How much Brendon can split to Cassie
You can split up to 85% of your taxed splittable contributions for a year, up to your concessional cap for that year. Source: ATO
When can I apply to split my contributions?
Applications to split your super contributions with your spouse can be made immediately after the financial year in which the contributions were made. For example, if you want to apply to split some of your super contributions from 2026–27, you may apply any time after 1 July 2027.
Alternatively, you can apply to split contributions in the same financial year they were made if your entire super benefit is being withdrawn before the end of that year as a rollover, transfer, lump sum benefit or a combination of these.
You cannot apply to split your contributions if:
- The amount you ask to split is more than the maximum allowed
- Your spouse is aged 65 or over
- Your spouse has reached 60 and is retired.
4 things to check before applying to split your super contribution
- Check whether your super fund offers contribution splitting, as not all super funds do.
- Check which application form you need to complete for contribution splitting. Some funds use the ATO’s Superannuation contributions splitting application form, while others have their own application form.
- Confirm whether your super fund charges a fee for splitting a super contribution to recover the costs involved for the fund.
- Ensure you lodge the ATO’s Notice of intent to claim or vary a deduction for personal super contributions form before you apply to split your contribution if you intend to claim a tax deduction for a personal super contribution that you want to split
Strategy 2: Make a spouse contribution, get a tax offset
One of the easiest ways to boost your spouse’s retirement savings is to make a non-concessional contribution directly into your spouse’s super account from your after-tax income.
Spouse contributions not only top up your spouse’s retirement savings; they also provide you with a financial benefit – provided you meet certain eligibility criteria.
Making a spouse contribution could mean you earn a spouse contribution tax offset you can claim against your tax bill for the financial year in which you make the contribution.
Who is eligible to receive a spouse contribution?
To make a spouse contribution, your spouse (sometimes called the receiving spouse) must:
- Not have exceeded their non-concessional contributions cap in the financial year you make the contribution into their account (the annual cap is $130,000 for 2026–27 but contributions of up to $390,000 in one year can be accommodated using the bring-forward rule)
- Have a total super balance (TSB) of less than the transfer balance cap ($2.1 million in 2026–27) on 30 June in the financial year before the contribution is made
- Be under age 75 (once your spouse turns 75, you can no longer make contributions on their behalf).
The spouse contribution tax offset
If your spouse’s income is less than $40,000, you may be able to claim a tax offset of up to $540 for contributions you make to their super. The full $540 applies when their income is $37,000 or less and you contribute at least $3,000.
Strategy 3: Withdraw from your super to add to your spouse’s account
Once you have full access to your super, the option to make withdrawals can allow balances to be shared more equally between you and your partner.
Full access to super is granted when you are permanently retired and have turned 60, leave a job after age 60, turn 65, or become permanently incapacitated. Withdrawals are tax free after age 60, unless your super is with an untaxed super fund.
Amounts withdrawn may be recontributed to the account of the spouse with a lower balance, subject to the usual contribution limits.
Example – Withdrawal and recontribution
Yufan is 66 and his wife Sasha is 55. They own their home. Sasha has very limited super because she has worked irregular casual hours while raising the couple’s family.
Yufan would like to retire and begin drawing an Age Pension when he has his 67th birthday in August 2027. He has $50,000 in assets outside super and projections estimate he will have a balance of $1,100,000 in his super fund when he reaches 67.
Without action, Yufan’s Age Pension entitlement will be zero due to his assessable assets and income.
The couple decide to cash some of Yufan’s super and reinvest in Sasha’s account as non-concessional contributions, to reduce the amount counted in means tests and make their super balances more equal. As Yufan is over 65, they can do this at any time, even though he is still working.
Yufan plans to withdraw $130,000 and contribute it to Sasha’s account during the 2026–27 year. This is the full amount of the non-concessional contribution cap. Then, in July 2027, he will withdraw another $390,000 and contribute that to Sasha’s account too. This is three times the non-concessional cap (assuming it is not increased in 2027–28) and is permitted without exceeding contribution limits by using the bring-forward rule.
As a result of these withdrawals, Yufan’s balance at retirement will be significantly lower. The amount in Sasha’s super is not assessed by Centrelink because she is under the Age Pension age. Due to the lower amount being counted in means tests, Yufan should receive an Age Pension of around $737 per fortnight (at September 2026 rates).
He will have a balance of approximately $580,000 remaining in his super that can be used to commence a super pension to supplement his Age Pension.
After Sasha’s three-year bring-forward period ends, Yufan can consider making another lump sum withdrawal from his super pension to add another contribution to her account and further improve the rate of his Age Pension.
When Sasha turns 67, the amount in her super will become assessable and Age Pension entitlements will reduce or be eliminated. However, both members of the couple will then be eligible for the payment when their assets and income fall below the maximum to receive Age Pension.
Assets counted for Yufan’s Age Pension
Illustrative example. Assumes the couple own their home and have no other assets or income. Calculated at Age Pension rates and thresholds from 20 September 2026. Source: Services Australia
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