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This instrument is the Small Superannuation Accounts Regulations 2018.
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This regulation sets how to work out the balance of a superannuation account opened for a non‑member spouse when a family‑law payment split applies. The account balance is the lesser of the interest named in the splitting agreement or order served on the Commissioner and the member spouse’s account balance immediately before the split. It affects non‑member spouses receiving splits, the member whose account is split, trustees who implement the split, and the Commissioner (by requiring the agreement/order to be served).
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Direct links to the current provisions in Small Superannuation Accounts Regulations 2018.
This instrument is the Small Superannuation Accounts Regulations 2018.
This instrument is made under the Small Superannuation Accounts Act 1995.
In this instrument:
Act means the Small Superannuation Accounts Act 1995.
member spouse has the same meaning as in section 15 of the Act.
non‑member spouse has the same meaning as in section 15 of the Act.
payment split has the same meaning as in section 15 of the Act.
splitting agreement means:
(a) a flag lifting agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975) that provides for a payment split; or
(b) a superannuation agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975).
splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
(1) This section is made for the purposes of subsection 15(4) of the Act and applies to an account opened in the name of a non‑member spouse on or after the commencement of this instrument. (2) The balance of the account is the lesser of: (a) the amount of the non‑member spouse’s interest specified in a splitting agreement or splitting order served on the Commissioner of Taxation; and (b) the balance of the member spouse’s account immediately before the payment split.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Small Superannuation Accounts Regulations 2018.
This instrument is made under the Small Superannuation Accounts Act 1995.
In this instrument:
Act means the Small Superannuation Accounts Act 1995.
member spouse has the same meaning as in section 15 of the Act.
non‑member spouse has the same meaning as in section 15 of the Act.
payment split has the same meaning as in section 15 of the Act.
splitting agreement means:
(a) a flag lifting agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975) that provides for a payment split; or
(b) a superannuation agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975).
splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
(1) This section is made for the purposes of subsection 15(4) of the Act and applies to an account opened in the name of a non‑member spouse on or after the commencement of this instrument. (2) The balance of the account is the lesser of: (a) the amount of the non‑member spouse’s interest specified in a splitting agreement or splitting order served on the Commissioner of Taxation; and (b) the balance of the member spouse’s account immediately before the payment split.