Contribution splitting

You are able to split your superannuation contributions with your spouse (including de facto or same sex spouse). Please note that existing account balances are not splittable.

The maximum contributions that can be split in a year will be the lesser of:

• 85% of the employer and salary sacrifice contributions (now called concessional contributions) received by a fund for a member; and
• the concessional contribution cap—$25,000 if you are under age 50 or $50,000 if you are aged 50 or over.

The application to split must be made in the following year. Split requests will only be actioned after completion of the Fund’s final review of member account balances at year end. The minimum amount that may be split to establish a new member account with ACSRF is $1,500. There is no minimum amount where the receiving spouse is already a member of ACSRF.

You must be able to demonstrate that your receiving spouse has not yet reached the preservation age, or is between preservation age and 65 years of age, but not yet retired. The amount split can be transferred into an existing or new ACSRF account or directly rolled over into another fund.

Should you wish to split your contributions with your spouse, download a Contribution splitting application form or contact us for a copy.