100Simplified outline of this Part

100 Simplified outline of this Part

Division 2 prescribes the form for declarations by applicants seeking information, about a superannuation interest of a member of an eligible superannuation plan, from the trustee of the plan under section 90XZB or 90YZR of the Act.

Division 3 sets out the kinds of information about the superannuation interest that the trustee must provide to the applicant. The Subdivisions of Division 3 set out the kinds of information that must be provided for the following kinds of superannuation interests:

(a) Subdivision A—certain accumulation interests;

(b) Subdivision B—certain defined benefit interests;

(c) Subdivision C—certain percentage‑only interests;

(d) Subdivision D—certain innovative superannuation interests;

(e) Subdivision E—interests in self managed superannuation funds;

(f) Subdivision F—small superannuation accounts interests;

(g) Subdivision G—certain interests for which an agreement or splitting order applies.

Each of these Subdivisions clarifies which superannuation interests it applies to, gives an overview of the kinds of information that must be provided, and then describes those kinds of information in more detail as well as any exceptions.

Subdivision H of Division 3 sets out how and when the trustee must provide this information to the applicant.

The trustee is also required to provide some information about the superannuation interest to the non‑member spouse after the operative time for a payment split (see Subdivision J of Division 3).

Note 1: An order relating to the superannuation interest can be expressed to bind the trustee at the time the order takes effect only if the trustee has first been accorded procedural fairness (see section 90XZD or 90YZT of the Act).

Note 2: Ways for serving documents on the trustee include ways under the relevant Rules of Court (see section 90XZF or 90YZV of the Act). The Rules of Court also set out time periods for doing so.