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Name of determination
1 Name of determination
This determination is the Family Law (Superannuation) (Interest Rate for Adjustment Period) Determination 2025.
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Commonwealth legislation
Sets the interest rate and the mathematical methods used to calculate interest on family-law superannuation adjustment periods for the 2025–26 financial year, commencing 1 July 2025. It affects people who divide superannuation under family law, superannuation administrators and courts or registrars who must apply the rate. This matters because the prescribed rate and formulas determine the interest added to or deducted from split entitlements; some adjustment periods require pro rata day-count calculations across financial years, creating a small calculation and compliance burden.
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Direct links to the current provisions in Family Law (Superannuation) (Interest Rate for Adjustment Period) Determination 2025.
This determination is the Family Law (Superannuation) (Interest Rate for Adjustment Period) Determination 2025.
This determination commences on 1 July 2025.
This determination is made under section 76 of the Family Law (Superannuation) Regulations 2025.
In this determination:
regulations means the Family Law (Superannuation) Regulations 2025.
For paragraph 76(4)(a) of the regulations, the interest rate for the adjustment period, being the financial year beginning on 1 July 2025, is 0.069.
(1) This section applies to an adjustment period of less than 12 months that begins and ends in the financial year beginning on 1 July 2025. (2) For paragraph 76(4)(b) of the regulations, the method for working out the interest rate for the adjustment period is by using the formula: Start formula 1.069 superscript start fraction d over 365 end fraction end superscript minus 1 end formula where:
d is the number of days in the adjustment period.
(1) This section applies to an adjustment period of 12 months that begins in the financial year beginning on 1 July 2024 and ends in the financial year beginning on 1 July 2025. (2) For paragraph 76(4)(c) of the regulations, the method for working out the interest rate for the adjustment period is by using the formula: Start formula 1.068 superscript start fraction d1 over d1 plus d2 end fraction end superscript times 1.069 superscript start fraction d2 over d1 plus d2 end fraction end superscript minus 1 end formula where:
d1 is the number of days in the adjustment period in the financial year beginning on 1 July 2024.
d2 is the number of days in the adjustment period in the financial year beginning on 1 July 2025.
(1) This section applies to an adjustment period of less than 12 months that begins in the financial year beginning on 1 July 2024 and ends in the financial year beginning on 1 July 2025. (2) For paragraph 76(4)(c) of the regulations, the method for working out the interest rate for the adjustment period is by using the formula: Start formula 1.068 superscript start fraction d1 over 365 end fraction end superscript times 1.069 superscript start fraction d2 over 365 end fraction end superscript minus 1 end formula where:
d1 is the number of days in the adjustment period in the financial year beginning on 1 July 2024.
d2 is the number of days in the adjustment period in the financial year beginning on 1 July 2025.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This determination is the Family Law (Superannuation) (Interest Rate for Adjustment Period) Determination 2025.
This determination commences on 1 July 2025.
This determination is made under section 76 of the Family Law (Superannuation) Regulations 2025.
In this determination:
regulations means the Family Law (Superannuation) Regulations 2025.
For paragraph 76(4)(a) of the regulations, the interest rate for the adjustment period, being the financial year beginning on 1 July 2025, is 0.069.
(1) This section applies to an adjustment period of less than 12 months that begins and ends in the financial year beginning on 1 July 2025. (2) For paragraph 76(4)(b) of the regulations, the method for working out the interest rate for the adjustment period is by using the formula: where:
d is the number of days in the adjustment period.
(1) This section applies to an adjustment period of 12 months that begins in the financial year beginning on 1 July 2024 and ends in the financial year beginning on 1 July 2025. (2) For paragraph 76(4)(c) of the regulations, the method for working out the interest rate for the adjustment period is by using the formula: where:
d1 is the number of days in the adjustment period in the financial year beginning on 1 July 2024.
d2 is the number of days in the adjustment period in the financial year beginning on 1 July 2025.
(1) This section applies to an adjustment period of less than 12 months that begins in the financial year beginning on 1 July 2024 and ends in the financial year beginning on 1 July 2025. (2) For paragraph 76(4)(c) of the regulations, the method for working out the interest rate for the adjustment period is by using the formula: where:
d1 is the number of days in the adjustment period in the financial year beginning on 1 July 2024.
d2 is the number of days in the adjustment period in the financial year beginning on 1 July 2025.