Spouse super splitting lets you transfer up to 85% of your concessional (pre-tax) contributions from the previous financial year into your spouse's super account. The 85% cap reflects that the contributions have already been taxed at 15% inside super before splitting. The split is between accounts; the contribution itself doesn't change — your concessional cap usage stays the same.

The strategy makes sense for several reasons. First: balancing both spouses' super balances against the Transfer Balance Cap ($2.0M (from 1 July 2025) for new retirement-phase pensions in FY 2025-26). Two $1M balances generate more tax-free pension capacity than one $2M and one $0. Second: keeping the lower-earning spouse's Total Super Balance under thresholds that gate other concessions (non-concessional cap eligibility, co-contribution, carry-forward concessional contributions). Third: smoother Centrelink Age Pension planning if balances are split.

Mechanics: you apply to your super fund (not the ATO) using the fund's spouse contribution splitting form, within 12 months after the end of the financial year in which the contributions were made. The receiving spouse must be under their preservation age, or under 65 and not retired. Not all funds offer splitting — check before assuming you can use it. Pair this with our Spouse Super Offset Calculator for the related strategy of contributing to a low-income spouse's super.