88Application of this Division

88 Application of this Division

This Division applies to each of the following: (a) a superannuation interest for the purposes of subsection 39(2) if the agreement referred to in paragraph 39(1)(b) states, or has the effect, that the base amount is a total amount that relates to the whole of the superannuation interest; (b) a superannuation interest for the purposes of paragraph 46(b).

Note: This Division does not apply to percentage‑only interests (see subsection 37(1) or section 46), and does not apply to a payment split in respect of a small superannuation accounts interest (see paragraph 39(1)(a) or section 46).