26Entitlement of non‑member spouse—splittable payment payable in respect of superannuation interest (other than an interest in a superannuation annuity)

#### 26 Entitlement of non‑member spouse—splittable payment payable in respect of superannuation interest (other than an interest in a superannuation annuity) The amount that the non‑member spouse is entitled to be paid in respect of a splittable payment that becomes payable in respect of a superannuation interest that the member spouse has in an eligible superannuation plan (other than a superannuation annuity) is:  where: > Accrued benefit multiple at separation is the member spouse’s accrued benefit multiple, as defined in the governing rules of the eligible superannuation plan in which the superannuation interest is held, at the date when the member spouse and non‑member spouse separated or, if there have been 2 or more separations, at the date of the most recent separation. > Accrued benefit multiple at payment is the member spouse’s accrued benefit multiple, as defined in the governing rules of the eligible superannuation plan in which the superannuation interest is held, at the date when the splittable payment becomes payable in respect of the superannuation interest. > X is the percentage specified in the splitting order. > SP is the amount of the splittable payment.