unisuper.com.au
Fact sheet and form
Splitting your super contributions with your spouse may help
you both achieve financial security in retirement.
Contribution splitting allows you to split your concessional
(before-tax) contributions from your accumulation super
account with your spouse. It doesn’t reduce the amount counted
towards your concessional (before-tax) contributions cap.
Concessional contributions include employer, salary sacrifice
contributions and personal contributions where a tax deduction
has been claimed.
Contributions can be split if your spouse is:
• under age 60, regardless of working status, or
• between 60 and 65 years of age and has not permanently
retired from the workforce, or
• between ages 60 and 65 and has not terminated gainful
employment after reaching age 60.
Contributions can’t be split if your spouse is aged 65 or over.
Preservation age
Your preservation age depends on when you were born.
YOUR DATE OF BIRTH PRESERVATION AGE
Before 1 July 1960 55
1 July 1960 – 30 June 1961 56
1 July 1961 – 30 June 1962 57
1 July 1962 – 30 June 1963 58
1 July 1963 – 30 June 1964 59
1 July 1964 or after 60
A spouse for a UniSuper
member means:
• a person to whom you are legally married,
• a person, whether of the same sex or a different
sex, with whom you are in a relationship that is
registered under a prescribed Australian State or
Territory law, and
• a person, whether of the same sex or a different
sex, with whom you are not legally married but
who lives with you on a genuine domestic basis
as a couple.
Who owns the contributions?
Once the contributions have been transferred to your spouse’s
account, they belong to your spouse.
Split contributions are subject to the preservation rules and
can’t be accessed until your spouse reaches age 60 and
permanently retires from the workforce, or satisfies another
condition of release.
Does splitting apply to Defined
Benefit Division (DBD) members?
Contributions made to the defined benefit component can’t
be split because defined benefits are calculated according
to a formula. However, most DBD members also have an
accumulation component and any concessional (before-tax)
contributions made to this component can be split.
Super contribution splitting
with your spouse
THIS FACT SHEET EXPLAINS THE RULES AND BENEFITS OF
SPLITTING SUPER CONTRIBUTIONS WITH YOUR SPOUSE
unisuper.com.au
This information is of a general nature only and includes general advice. It has been prepared without taking into account your individual objectives, financial situation or needs. Before making any decision in
relation to your UniSuper membership, you should consider your personal circumstances, the relevant product disclosure statement for your membership category and whether to consult a licensed financial
adviser. This information is current as at July 2024 and is based on our understanding of legislation at that date. Information is subject to change. To the extent that this fact sheet contains information which
is inconsistent with the UniSuper Trust Deed and Regulations (together the Trust Deed), the Trust Deed will prevail. Issued by: UniSuper Management Pty Ltd ABN 91 006 961 799, AFSL No. 235907 on
behalf of UniSuper Limited the trustee of UniSuper, Level 1, 385 Bourke Street, Melbourne Vic 3000.
Fund: UniSuper, ABN 91 385 943 850
Trustee: UniSuper Limited, ABN 54 006 027 121 AFSL 492806
Date: July 2024 UNIS000F34 0724
PAGE 2 OF 2
What contributions can be split?
Only concessional (before-tax) contributions can be split.
The maximum amount of contributions that can be split is
the lesser of:
• 85% of your concessional contributions for the financial
year, and
• the concessional contributions cap for that financial year.
Concessional contributions caps
THE CONCESSIONAL CONTRIBUTIONS CAPS ARE:
Year ending Concessional cap
30 June 2024
$27,500
30 June 2025 $30,000
When can contributions be split?
Generally, you can only request a contribution split from
contributions made in the previous financial year.
However, if your entire benefit is to be transferred to another
super fund or paid out to you, you can make a contribution
split request in the current financial year provided that the
contributions have been made. Contributions must be split
before your transfer or withdrawal is processed.
The concessional contributions cap may be increased above
a general concessional cap, if you are eligible.
This will occur if:
• your concessional contributions for the year exceed the
general concessional contributions cap
• your total super balance just before the start of the financial
year is less than $500,000, and
• you have unused concessional contributions cap amounts
from the previous five years (with 2018–19 financial year
being the first year you can accrue unused concessional
contributions).
Your concessional contributions cap will equal the general
concessional cap plus the previously unused concessional
contributions cap amount, up to the amount of the excess.
Visit www.ato.gov.au for more information.
Which contributions can’t be split?
The following contributions can’t be split with your spouse:
• non-concessional (after-tax) contributions,
• amounts rolled over from other super funds,
• directed termination payments,
• government super co-contributions, and
• any defined benefit contributions.
For a full list, please refer to www.ato.gov.au.
Can the split contributions stay
with UniSuper?
Yes. If your spouse has a UniSuper account, the split
contributions can be transferred to that account.
If your spouse isn’t a UniSuper member they may be able to
open a Personal Account. Read the Personal Account Product
Disclosure Statement (PDS) and Target Market Determination
(TMD) available at unisuper.com.au/pds or by calling us on
1800 331 685.
How do I split my contributions?
To split contributions made between 1 July 2023 and
30 June 2024, you must submit the attached Contribution
splitting form to us by 30 June 2025.
We may be unable to process your application to split
contributions if it would result in your accumulation balance
falling below $6,000.
If you intend to claim a tax deduction and split some or all of
your personal contributions with your spouse, you must lodge
the notice of your intention to claim a tax deduction with us
before requesting that the contributions be split.
If you don’t make an application to split your contributions
made between 1 July 2023 and 30 June 2024 by 30 June 2025,
you won’t be able to split them in the future.
Fund: UniSuper ABN 91 385 943 850 Trustee: UniSuper Limited ABN 54 006 027 121 AFSL 492806
Administrator: UniSuper Management Pty Ltd ABN 91 006 961 799 AFSL 235907
Address: Level 1, 385 Bourke Street, Melbourne Vic 3000 Issue date: July 2024
UNISF00043 0724
Contribution splitting form
Complete this form and return it to us to split
contributions with your spouse.
If you have an accumulation account or you’re a Defined Benefit
Division (DBD) member with an accumulation component, you’re
able to split your concessional (before-tax) contributions with
your spouse provided that your spouse is:
• under age 60
• between 60 and 65 years of age and has not permanently
retired from the workforce, or
• between ages 60 and 65 and has not terminated employment
after reaching age 60.
You can split contributions made in the previous financial year or
if you’re closing your account, you can split contributions made in
the current financial year. Contributions can only be split once in
any financial year. We may be unable to process your application
to split your contributions if it would result in your accumulation
balance falling below $6,000.
MAXIMUM YOU CAN CONTRIBUTION SPLIT
The maximum amount of concessional (before-tax) contributions
you can split is the lesser of:
• 85% of concessional (before-tax) contributions for the financial
year, and
• the concessional contribution cap for the financial year.
INTEND TO CLAIM A TAX DEDUCTION?
You must lodge the notice of your intention to claim a tax
deduction with UniSuper before requesting that the contributions
be split.
PRIVACY STATEMENT
UniSuper is committed to protecting your personal information in
accordance with privacy law obligations. The information that you
provide to UniSuper on this form is collected and used in
accordance with our Privacy Policy which can be found online
at unisuper.com.au/privacy . If you have any privacy related
questions, call 1800 331 685.
SECTION 1 YOUR DETAILS
>
Please complete in BLACK or BLUE BALL POINT PEN using CAPITAL letters. Cross (X) where required.
UniSuper member number
If you’re unsure of your member number, refer to your most recent UniSuper correspondence
or call us on 1800 331 685.
Title
Mr
Mrs
Ms
Dr
Professor
Other
Surname
Given name
Date of birth (DD/MM/YYYY)
Daytime contact number
Email address
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UNISF000043 0724
SECTION 2 YOUR SPOUSE’S DETAILS
>
To split the contributions, please provide your spouse’s details.
Title
Mr
Mrs
Ms
Dr
Professor
Other
Surname
Given name
Date of birth (DD/MM/YYYY)
Does your residential address
differ from your spouse’s?
No. Yes. Provide your residential address below.
Residential address (not PO Box)
Suburb/Town
State Postcode
Country (if not Australia)
Do you want the contributions to be
transferred to a UniSuper account?
No. Go to SECTION 3
Yes. Please provide your spouse’s UniSuper member number below and go to SECTION 4.
(If you are unsure of your spouse’s member number, refer to their most recent UniSuper
correspondence.)
SECTION 3 YOUR SPOUSE’S SUPER FUND DETAILS
>
To transfer the split contributions to your spouse’s super fund, please provide details below.
Full name of fund*^
Name of product (N/A if SMSF)
Fund contact number
Fund postal address (SMSF only)
Suburb/Town
State Postcode
Membership/policy number^
Fund type
Australian Prudential Regulation Authority (APRA)
Self-managed Super Fund (SMSF)
Please ensure you attach your certified proof of identity documents
Other
ABN^
Unique Superannuation Identifier (USI)
Electronic Service Address (ESA)
(SMSF only)
* Check this is a complying super fund that can accept this contribution split.
^ Mandatory. If you don’t complete all information fields, there will be a delay in processing your request.
Page 3 of 4
UNISF000043 0724
SECTION 4 CONTRIBUTION SPLITTING DETAILS
What financial year does the contribution split relate to?
Financial year ending 30 June
Note: this must be the current financial year or the previous financial year. You can’t apply to split contributions made to your account before the beginning
of last financial year.
What is the amount of contributions to be split?
Maximum amount
OR
Net dollar amount
$
For more information about the maximum amount you can split, see the information on the first page of this form.
SECTION 5 CONSENT TO HAVE YOUR IDENTIFICATION VERIFIED BY UNISUPER
I consent to my personal details being used to electronically verify my identity.
I understand my details will be subject to an information match request for relevant record holder information, and that the result
will be provided through an external third party system. If your identity can’t be electronically verified, we’ll require you to send us
a certified copy of your identification with your form.
Proof of identity
We’re required by law to verify your identity. You can
quickly and easily prove your identity online—you’ll
know as soon as your identity gets verified. Log into
your account at unisuper.com.au and go to ‘Verify your
identity’ under the ‘Manage account’ tab.
Alternatively, attach certified copies of proof of identity
documentation to this form. Delays can be expected if
incorrect documentation is provided.
Details about which documents can be accepted can be
found in the Your guide to proof of identity fact sheet.
SECTION 6 DECLARATION AND SIGNATURE
>
Please read this declaration before you sign and date your form.
• I declare that the information provided on this form is true and correct.
• I request that UniSuper split the contributions as specified on this form.
• I confirm that where I have an Accumulation 1, Accumulation 2 or Personal Account, and my instructions to split my contributions results
in the disposal of some or all of my interest in the Balanced investment option (UniSuper’s MySuper offering), I consent to that disposal.
• I consent to my personal information being used in accordance with UniSuper’s Privacy Policy.
Name (please print)
Signature Date
DD MM YYYY
Page 4 of 4
UNISF000043 0724
SECTION 7 SPOUSE DECLARATION AND SIGNATURE
>
Please read this declaration before you sign and date your form.
This section is to be completed by the spouse who will receive the split contributions
I declare that at the date of this application I am the spouse of the member and I am:
1. under age 60; or
2. above age 60 but haven’t attained age 65 and:
i. if age 60 or greater no gainful employment I’ve engaged in has terminated after attaining age 60; and
ii. I have not permanently retired from the workforce.
Name (please print)
Signature Date
DD MM YYYY
Return your completed form:
Electronically: using the Upload a document tool at
unisuper.com.au/contact-us . You can
chat with us online or call 1800 331 685
if you need assistance.
Mail: UniSuper
Level 1, 385 Bourke Street
Melbourne VIC 3000
Need help?
For more information:
• email [email protected]
• call 1800 331 685.
