As far as I can tell, if I conduct ‘super splitting’ with my wife, 85% of the actual dollar amounts of my contributions from the previous financial year are transferred across to her super account and seem to be invested into her account at whatever unit price is prevailing at the time I do the split. This means that if my super has done badly during the previous financial year (ie. the unit price has dropped), and in fact if it has done badly overall up to the point where I decide to do the split (which can be any time up to the end of the following financial year), I can avoid incurring those losses in the amounts I contributed during that financial year by 'splitting' them across to my wife's account. Of course, vice versa applies. Is that correct?