10APayment splits or interest splits on marriage breakdown

#### 10A Payment splits or interest splits on marriage breakdown Liability to pay surcharge (1) If: (a) in respect of an interest (the original interest) that a person has as a member: (i) a payment split applies to a splittable payment; or (ii) an interest in a superannuation fund, an approved deposit fund or an RSA is created for the non‑member spouse in relation to the original interest in circumstances prescribed by the regulations; or (iii) an amount is transferred to a superannuation fund, an approved deposit fund or an RSA, in circumstances prescribed by the regulations, for the benefit of the non‑member spouse in relation to the original interest; and (b) an assessment is then made that surcharge is payable on the surchargeable contributions of the member in respect of the original interest; then: (c) if a superannuation provider holds those contributions for the member—the provider is taken to be the holder of those contributions and liable to pay the surcharge; or (d) otherwise—the member is taken to be the holder of those contributions and liable to pay the surcharge. (2) In this section: > non‑member spouse means a non‑member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975. > payment split means a payment split within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975. > splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.