Over the last few weeks the news is full of the ATO imposing ridiculous assessments for exceeding contributions caps (I exceeded the concessional cap by 1 cent in 2008 so I hope I don't get an assessment). However I thought it would be a good idea to check my non concessional contributions cap. I got a shock when I read the following advice as it would put me over the cap by $170,000. I researched further and found conflicting advice (URL references included) - I hope Colonial First State is wrong - otherwise I'm in big trouble. Can someone please clarify. Opinion One: Colonial First State Super Fact Sheet states: http://www.osfsuper.com.au/osf/pdf/Factsheet10_con_spliting.pdf How do split contributions work under the contributions caps? Once contributions are split to your spouse’s super account, they are classed as non-concessional contributions within the spouse account. This means that any contribution splitting amounts will count towards the spouse’s non-concessional contributions cap. A cap of $150,000 per year applies for non-concessional contributions. No tax applies to contributions up to this cap. If your spouse makes or receives contributions above the cap, these excess non-concessional contributions will be taxed at the highest marginal tax rate (currently 46.5% including Medicare levy). However, the OSF will not accept a contribution where we are aware that it will exceed the non-concessional contributions cap. If your spouse is under age 65, they can bring forward two years of non-concessional contributions and make or receive a larger contribution of up to $450,000 but they will be unable to make any further non-concessional contributions for the next two years. Opinion Two (RBF) https://www.superfacts.com/files/superfacts_aus/document/20109912032sxopjroc4823.pdf Do split contributions count towards the contributions limit? When the contributions were first made, they counted towards that person’s contribution limit. The receiving partner does not count any contributions received as a result of a contributions split toward their limit. Opinion Three (Rogerson Kenny) Self Managed Super Funds | SMSF | Self Managed Super Fund Accountants Melbourne The contribution split is treated as a rollover into the spouse's account and consists of 100% taxable component. Contributions splitting superannuation benefit does not count towards either Concessional or Non Concessional contributions cap.