6Marriage breakdown—creation of interest or transfer of amount

6 Marriage breakdown—creation of interest or transfer of amount

(1) Subsection (2) prescribes circumstances: (a) for the purposes of subparagraph 10A(1)(a)(ii) of the Act, in relation to the creation of an interest in a superannuation fund, an approved deposit fund or an RSA for a non‑member spouse; and (b) for the purposes of subparagraph 10A(1)(a)(iii) of the Act, in relation to the transfer of an amount to a superannuation fund, an approved deposit fund or an RSA for the benefit of a non‑member spouse. (2) The circumstances are that the interest is created, or the amount is transferred, in such a way that, because of Part 3 of the Family Law (Superannuation) Regulations 2025, a later payment in respect of the superannuation interest of the member spouse would not be a splittable payment (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975).

Note: Part 3 of the Family Law (Superannuation) Regulations 2025 sets out requirements relating to the non‑member spouse’s entitlement under a superannuation agreement, flag lifting agreement or splitting order. If the requirements of the Part have been satisfied, any future payment would not be a splittable payment.