Australian Government

Federal Register of Legislation

Family Law (Superannuation) Regulations 2025

In force

Administered by

Attorney-General's Department

This item is authorised by the following title:

Family Law Act 1975

Latest version

F2025C00390 (C01)

01 April 2025

Table of contents

Part 1—Preliminary
- 1 Name
- 2 Commencement
- 3 Authority
- 4 Definitions
- 5 Meaning of component of a superannuation interest
- 6 Meaning of defined benefit interest
- 7 Meaning of growth phase—superannuation interests in regulated superannuation funds, approved deposit funds and RSAs
- 8 Meaning of growth phase—superannuation interests in other eligible superannuation plans
- 9 Meaning of payment phase
- 10 Meaning of partially vested accumulation interest
- 11 Meaning of percentage only interest
- 12 Meaning of trustee
- 13 Meaning of unflaggable interest
- 14 Meaning of unsplittable interest
- 15 Meaning of lifetime pension etc.
Part 2—Payments that are not splittable payments: payments of a particular character, or payments after death of member spouse
- 16 Payments of a particular character that are not splittable payments
- 17 Payments after death of member spouse that are not splittable payments
Part 3—Payments that are not splittable payments: payments made in particular circumstances
- Division 1—Preliminary
  - 18 Simplified outline of this Part
  - 19 Meaning of relevant condition of release
- Division 2—Circumstances when payments are not splittable payments
- 20 Circumstances when payments are not splittable payments
- Division 3—When the payment relates to a superannuation interest that is not a percentage only interest
- Subdivision A—New interest created, or amount transferred or rolled over or paid, under SIS Regulations or RSA Regulations, in satisfaction of the non member spouse’s entitlement
  - 21 Requirements of this Subdivision
- Subdivision B—New interest otherwise created, or amount otherwise transferred or rolled over or paid, by trustee, or separate entitlement arising, in satisfaction of non member spouse’s entitlement under agreement or order
- 22 Requirements of this Subdivision
- 23 Main circumstances when this Subdivision applies
- 24 Other circumstance—public sector superannuation schemes in which a separate entitlement arises for the non member spouse
- 25 Meaning of value of the non member spouse’s entitlement
- Division 4—When the payment relates to a superannuation interest that is a percentage only interest
- Subdivision A—New interest created, or amount transferred or rolled over or paid, by trustee, or separate entitlement arising, in satisfaction of non member spouse’s entitlement under agreement or order
- 26 Requirements of this Subdivision
- 27 Main circumstances when this Subdivision applies
- 28 Other circumstance—public sector superannuation schemes in which a separate entitlement arises for the non member spouse
- 29 Meaning of value of the non member spouse’s entitlement
- Subdivision B—New deferred annuity established, or amount transferred or rolled over or paid, by trustee of deferred annuity in satisfaction of non member spouse’s entitlement under agreement or order
- 30 Requirements of this Subdivision
- 31 Circumstances when this Subdivision applies
- 32 Meaning of value of the non member spouse’s entitlement
- Subdivision C—New annuity established or amount transferred or rolled over or paid by trustee of a superannuation annuity (other than under Subdivision B) in satisfaction of non member spouse’s entitlement under agreement or order
- 33 Requirements of this Subdivision
- 34 Circumstances when this Subdivision applies
- 35 Meaning of value of the non member spouse’s entitlement
- Division 5—When the payment by the member spouse is in satisfaction of the non member spouse’s entitlement under agreement or order
- 36 Requirements of this Division
Part 4—Payment splitting or flagging by agreement
- Division 1—Superannuation interest that is not a percentage only interest
- Division 2—Superannuation interest that is a percentage only interest
Part 5—Payment splitting or flagging by court order
- Division 1—Simplified outline
  - 43 Simplified outline of this Part
- Division 2—All superannuation interests
  - Subdivision A—Determining the value of the superannuation interest of the member spouse
    - 44 Determining the value of certain superannuation interests of member spouses
    - 45 Determining the value of small superannuation accounts interests of member spouses
  - Subdivision B—Calculating the amount the non member spouse is entitled to be paid in respect of certain superannuation interests of the member spouse
    - 46 Entitlement of non member spouse under a splitting order—interests other than percentage only interests and small superannuation accounts interests
- Division 3—Superannuation interest that is a percentage only interest
Part 6—Determining the value of certain superannuation interests of member spouses
- Division 1—Determining the value of superannuation interests in the growth phase at the relevant date
- Division 2—Determining the value of superannuation interests in the payment phase at the relevant date
Part 7—Entitlement of non member spouse in respect of certain superannuation interests
- Division 1—Preliminary
- Division 2—Superannuation interest in growth phase at date of service of agreement or date of order
- Division 3—Superannuation interest in payment phase at date of service of agreement or date of order
Part 8—Fees payable to trustee and waiver of rights
- 98 Reasonable fees payable to trustee
- 99 Waiver of rights under payment split
Part 9—Provision of information to and by trustee
- Division 1—Preliminary
  - 100 Simplified outline of this Part
  - 101 Definitions
- Division 2—Declaration accompanying application for information about a superannuation interest
  - 102 Application to trustee for information about a superannuation interest—accompanying declaration
- Division 3—Information provided by trustee about superannuation interests
Part 10—Transitional arrangements
- Division 1—Transitional arrangements for the commencement of this instrument
  - 145 Things done under the Family Law (Superannuation) Regulations 2001
  - 146 Only certain superannuation interests in the scheme constituted by the Parliamentary Contributory Superannuation Act 1948 are covered by subparagraph 14(1)(b)(ii) of this instrument
Schedule 1—Forms
- Form 1—Notice to trustee that non member spouse’s entitlement under agreement or order satisfied
- Form 2—Request to trustee by non member spouse for payment, as lump sum, of all or part of remaining adjusted base amount
- Form 3—Request to trustee by non member spouse for payment, as lump sum, of all or part of adjusted base amount
- Form 4—Request to trustee by non member spouse for payment, as lump sum, of all or part of remaining base amount
- Form 5—Waiver notice in respect of payment split
- Form 6—Declaration to accompany application to trustee for information about a superannuation interest
Schedule 2—Value of non member spouse’s entitlement for percentage only interest in superannuation fund or approved deposit fund in payment phase
- Part 1—Preliminary
  - 1 Application of this Schedule
  - 2 Definitions
- Part 2—Method for subparagraphs 90XJ(1)(b)(i) and 90YN(1)(b)(i), and paragraphs 90XT(1)(c) and 90YY(1)(c), of the Act
  - 3 Method for subparagraphs 90XJ(1)(b)(i) and 90YN(1)(b)(i), and paragraphs 90XT(1)(c) and 90YY(1)(c), of the Act
- Part 3—Method for subparagraphs 90XJ(1)(b)(ii) and 90YN(1)(b)(ii), and paragraphs 90XT(1)(b) and 90YY(1)(b), of the Act
  - 4 Method for subparagraphs 90XJ(1)(b)(ii) and 90YN(1)(b)(ii), and paragraphs 90XT(1)(b) and 90YY(1)(b), of the Act
- Part 4—Reversion valuation factors
  - 5 Reversion valuation factors
Schedule 3—Method for determining gross value of defined benefit interest
- Part 1—Preliminary
  - 1 Application of this Schedule
  - 2 Method
- Part 2—Interest relating to current employment—benefit payable only as lump sum
  - 3 Method
  - 4 Lump sum valuation factors
- Part 3—Interest relating to current employment—benefit payable only as pension, and member spouse’s age is 65 years or less
- Part 4—Interest relating to current employment—benefit payable only as pension, and member spouse’s age is more than 65 years
  - 33 Method—pension has no guarantee period
  - 34 Method—pension has a guarantee period
- Part 5—Interest relating to current employment—benefit payable as combination of lump sum and pension
- Part 6—Interest relating to former employment—benefit payable only as lump sum
- Part 7—Interest relating to former employment—benefit payable only as pension
- Part 8—Interest relating to former employment—benefit payable as combination of lump sum and pension
Schedule 4—Method for determining gross value of partially vested accumulation interest
- 1 Application of this Schedule
- 2 Method
- 3 Actual vested benefit
- 4 Total amount standing to credit of member spouse if benefit were fully vested at relevant date
- 5 Vesting factors
Schedule 5—Method for determining gross value of superannuation interest payable as life pension (otherwise than due to invalidity)
- Part 1—Preliminary
  - 1 Application of this Schedule
- Part 2—Interest has no guarantee period, or guarantee period has already ended
- Part 3—Interest has a guarantee period that is yet to end
Schedule 6—Method for determining value of superannuation interest in lifetime annuity
- 1 Application of this Schedule
- 2 Method
Schedule 7—Method for determining gross value of superannuation interest payable as life pension due to invalidity
- 1 Application of this Schedule
- 2 Method
- 3 Valuation factors—pension not indexed
- 4 Valuation factors—CPI indexed pension
- 5 Valuation factors—CPI indexed pension with 5% cap
- 6 Valuation factors—CPI indexed pension plus 1%
- 7 Valuation factors—CPI indexed pension plus 1% with 5% cap
- 8 Valuation factors—pension indexed at 3%
- 9 Valuation factors—wage indexed pension
- 10 Valuation factors—pension indexed at 4%
- 11 Valuation factors—pension indexed at 5%
Schedule 8—Method for determining gross value of superannuation interest payable as fixed term pension
- 1 Application of this Schedule
- 2 Method
- 3 Pension valuation factors
Schedule 9—Method for determining value of superannuation interest in fixed term annuity
- 1 Application of this Schedule
- 2 Method
Schedule 10—Method for determining gross value of superannuation interest payable as pension and future lump sum
- 1 Application of this Schedule
- 2 Definitions
- 3 Method
- 4 Discount valuation factors
Schedule 11—Method for determining transition factor for calculating the amount to be paid to the non member spouse
- 1 Application of this Schedule
- 2 Transition factor
- 3 Relative value factors—benefits in respect of the superannuation interest are payable as a pension that has no guarantee period
- 4 Relative value factors—benefits in respect of the superannuation interest are payable as a pension having a 5 year guarantee period
- 5 Relative value factors—benefits in respect of the superannuation interest are payable as a pension having a 10 year guarantee period
Schedule 12—Modifications of Division 2 of Part 7
- Endnotes