Use this form to What is contributions splitting? 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by providing your personal details in Section A. Fill in your ADF Super membership number, title, surname, given names, date of birth, and postal address. Ensure you use CAPITAL LETTERS and a black or blue pen.
  3. In Section B, enter the receiving spouse's details including their title, surname, given names, date of birth, and contact information.
  4. Proceed to Section C to provide the receiving spouse's super fund details. Include the fund name exactly as per their last statement and ensure you have the USI number for processing.
  5. In Section D, specify which financial year you wish to split contributions from and indicate the amount or percentage you wish to transfer. Remember that a maximum of 85% can be split.
  6. Complete Section E by providing identification requirements. You may authorize electronic verification or submit certified copies of required documents.
  7. Finally, sign and date the declaration in Sections F and G before submitting your form along with any necessary identity documents.

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Amounts you split from your super into your partners super will count toward your concessional contributions cap, which is $30,000 per year for everyone. On top of this, unused cap amounts accrued in the last 5 years can also be contributed, if theyre eligible.
Contribution splitting can provide an effective way to build wealth for retirement for a non-working or low income spouse. These funds may also be used to fund insurance premiums through super to protect against unforeseen illnesses, disabilities or death.
Division 293 tax is payable on the excess over the threshold, or on the super contributions, whichever is less. The rate of Division 293 tax is 15%.

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Any contributions you make over the cap will be taxed at your marginal rate, less a 15% tax rebate. You may also be charged interest. At the end of the financial year, the ATO will give you the option to: withdraw up to 85% of your excess contributions for the financial year.
Strategies to Manage Division 293 Tax Spouse contributions: Consider splitting the contribution with a lower-income spouse who isnt subject to Div 293 tax. Non-concessional contributions: These arent subject to Division 293 tax, though they dont provide an upfront tax deduction.
You can apply to split your contributions when you are any age. However, if youre the recipient of a contribution split, you must be under the preservation age (generally age 60) or between your preservation age and 65 and not yet retired. Visit the ATO website for full eligibility requirements.
Contribution splitting enables a super fund member to split up to 85% of their concessional contributions (CCs) in a financial year with their spouse. Taking advantage of contribution splitting advice.
Your members may be able to split certain contributions with their spouse, enabling them to boost their spouses super savings with some of their own. Your member must give you an application requesting a split of employer contributions and personal contributions made for them in the prior financial year.

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