17Payments after death of member spouse that are not splittable payments

17 Payments after death of member spouse that are not splittable payments

(1) Each of the payments mentioned in subsection (2) made after the death of a member spouse in respect of a superannuation interest of the member spouse: (a) is prescribed for the purposes of subsection 90XE(2) and 90YG(2) of the Act; and (b) as a result, is not a splittable payment for the purposes of all payment splits in respect of the superannuation interest.

Note: The payment will not be a splittable payment generally, rather than only not being a splittable payment for a particular payment split (see subsection 90XE(2) or 90YG(2) of the Act).

(2) The payments are as follows: (a) a payment to a reversionary beneficiary who is a child in relation to the member spouse if, at the date of the payment, the child has not turned 18; (b) a payment to a reversionary beneficiary who is a child in relation to the member spouse if: (i) immediately before the death of the member spouse, the child was dependent on the member spouse; and (ii) at the date of the payment, the child has turned 18; and (iii) the payment is made to enable the child to complete the child’s education or, if the child has special needs because of a physical or intellectual disability, to provide maintenance and meet expenses in respect of those needs; (c) a payment to a reversionary beneficiary for the benefit of a child in relation to the member spouse, if the requirements of paragraph (a) or (b) are satisfied in relation to the child and the payment. (3) In this section:

child, in relation to a member spouse who has a superannuation interest in an eligible superannuation plan, means:

(a) a child of the member spouse, within the meaning of section 60F of the Act; or
(b) a child of the member spouse under the governing rules of the plan; or
(c) a child who has been determined by the trustee of the plan, under the governing rules of the plan, to be a child of the member spouse; or
(d) a child for whom the member spouse had, at the time of the member spouse’s death, responsibility for the day‑to‑day care, welfare and development under:
(i) an order under Part VII of the Act; or
(ii) an order under Part 5 of the Family Court Act 1997 (WA) as in force on 1 April 2025; or
(iii) an order under a corresponding law of a foreign country.