Spouse 
contributions  and splitting

If you or your partner is a low-income earner or taking a break from work, the higher-wage earner may be eligible to make contributions to help build their spouse’s super savings.  

Other benefits include: 

• Spouse contributions are not taxed when they're received by your super fund as long as they don’t exceed the non-concessional contributions cap ($120,000 per year).
• The super contributor may be eligible for a tax rebate, provided the spouse’s total income is less than $40,000 and certain other eligibility criteria have been satisfied.¹

Contribution caps apply. For more information refer to our Member Guide.

If you make a contribution into your spouse’s super account you might be eligible for a tax benefit.

The maximum tax rebate is 18% of a $3,000 spouse contribution. That means you may be $540 better off.

The full tax rebate is available if your spouse’s income (including assessable income, total reportable fringe benefits amounts and reportable employer superannuation contributions) is less than $37,000 per year.

Tax offsets will not be available if the receiving spouse has exceeded their non-concessional contributions cap in the relevant financial year or they have a total super balance* equal to or exceeding the transfer balance cap as at 30 June before the start of the financial year in which the contribution was made.

At Hostplus we believe in supporting our members in every way we can. That’s why we offer contribution splitting. 

Contribution splitting can help you secure the financial future of your spouse. You can split up to 85% of your concessional contributions (employer SG contributions, salary sacrifice and deductible contributions made by the self-employed) with your spouse at the end of a financial year.⁴