A downsizer contribution lets you put up to $300,000 from selling your home into your super – even if you’ve already retired.
It’s a one-time option that can turn the equity in your home into income in retirement.
What is a downsizer contribution?
A downsizer contribution is when you put money from the sale of your home into super.
It’s a way you can boost your super savings, or your income in retirement.
You and your spouse can each put in up to $300,000 into super (capped at the amount you receive from selling your home). There’s no contribution tax on downsizer contributions.
Bruce and Betty split contributions
A couple, Bruce and Betty, sell their home for $400,000. The maximum contribution both of them can make is $400,000 in total. This means they can choose to contribute half ($200,000) each, or split it another way – for example, $300,000 for Betty and $100,000 for Bruce.
Source: ATO
Why make a downsizer contribution
A downsizer contribution can help you:
- add more to super later in life – even if you’re already retired
- use sale proceeds to fund your income in retirement
- add money to super above the usual contribution caps
Does it mean I have to downsize my home?
No. There’s no rule that says you must move to a smaller or cheaper home – or even buy another home – to make a downsizer contribution.
What matters is selling your home and meeting the eligibility rules.
Downsizer contribution rules
You can make a downsizer contribution if:
- you’re aged 55 or older on the day you contribute
- the home you sell is exempt or partially exempt from capital gains tax (which requires it to be your main residence)
- the home is in Australia and is not a caravan, houseboat or other mobile home
- you or your spouse owned the home for 10 years or more before the sale
- you put the money into super within 90 days of receiving the money from the sale
- you’ve never made a downsizer contribution before
- you fill out the downsizer contribution form and give it to your super fund at the right time
If your spouse owned the home and you didn't, you can still both make a downsizer contribution, if you meet the other rules.
John and Fatima sell their home
A couple, John and Fatima, sell their home for $600,000. Only John is on the title. Both John and Fatima meet all the other requirements, therefore both of them can both make a downsizer contribution of up to $300,000 each.
Source: ATO
How to make a downsizer contribution
Follow these steps to make a downsizer contribution:
- make sure your super fund accepts downsizer contributions
- check your home meets the rules
- sell your home and keep a record of the settlement date
- fill out the ATO’s downsizer form or get a form from your super fund
- give the form to your super fund before or when you make the contribution
- make the contribution within 90 days of receiving the money from the sale
You can split your downsizer contribution between super funds. Each contribution needs a separate form.
See the full eligibility details and detailed guidance to make downsizer contributions on the ATO website.
Will a downsizer contribution affect my age pension?
Yes. Whether you make a downsizer contribution or not, selling your home can affect your eligibility for an age pension either now or in the future.
If you sell your home and buy something cheaper (or don't buy something else), the extra money you now have left will be counted towards the assets test.
Also, a small percentage of the money you receive from selling your home will be counted towards the income test. This percentage will depend on how much money you receive and how much of this money you use to buy another home.
Services Australia has more information about the assets test and the income test.
Get help if you need it
Selling your home and moving money into super is a big decision, and the rules about making a downsizer contribution are strict.
Depending on your circumstances, it may be worth getting advice from your super fund, accountant or a licensed financial adviser before making the decision.
Services Australia’s Financial Information Service (FIS) can provide information about how selling your home may affect your eligibility for government payments.
Key actions you can take
- Check your home and circumstances fit within the downsizer contribution rules.
- Find out more about downsizer contributions at the ATO.
- Consider getting financial advice before proceeding.