(1) This regulation applies if the trustee rolls over or transfers transferable benefits:
(a) to give effect to a request under regulation 7A.06; or
(b) on the trustee’s initiative under paragraph 7A.10(1)(b) or (c); or
(c) under subregulation 7A.09(3) or (3A).
(2) The value of the benefits that the member spouse has in his or her interest must be reduced by the sum of:
(a) the value of:
(i) the transferable benefits; or
(ii) if paragraph (3A)(c) applies—the benefits that are rolled over or transferred; and
(b) the amount of any fees payable by the non‑member spouse in respect of the payment split.
(3) If the payment split is a base amount payment split, and a splittable payment becomes payable in respect of the member spouse’s interest before the trustee rolls over or transfers the transferable benefits, the amount rolled over or transferred for the non‑member spouse must be the transferable benefits less the amount the non‑member spouse is entitled to in respect of the splittable payment.
(3A) In rolling over or transferring the transferable benefits:
(a) a proportion must be taken from the unrestricted non‑preserved benefits, the restricted non‑preserved benefits and the preserved benefits of the member spouse; and
(b) the proportion taken from each category of benefits must be the same as the category bears to the member spouse’s interest immediately before the benefits were rolled over or transferred; and
(c) the trustee must ensure that the total amount that is rolled over or transferred does not exceed the withdrawal benefit of the member spouse immediately before that amount is rolled over or transferred.
(3B) The benefits held in the new interest are unrestricted non‑preserved benefits, restricted non‑preserved benefits or preserved benefits in accordance with the character that the benefits had in the member spouse’s interest.
(4) The trustee must roll over or transfer the transferable benefits as follows:
(a) if the rollover or transfer is to give effect to a request under regulation 7A.06, it must be done within:
(i) 30 days after receiving the request; or
(ii) any longer period allowed by the Regulator;
(b) if the rollover or transfer is to be done on the trustee’s initiative under paragraph 7A.10(1)(b), it must be done within 30 days after the trustee receives the nomination from the non‑member spouse under subregulation 7A.10(2).
(5) The trustee must give to the member spouse and the non‑member spouse, within 28 days after the transferable benefits are rolled over or transferred, a written notice stating:
(a) that the benefits have been rolled over or transferred; and
(b) the amount that was transferred or rolled over; and
(c) if the payment split is a base amount payment split—the amount of any adjustment that has been made to the base amount since the operative time.
7A.13 Paying a lump sum
(1) This regulation applies if, to give effect to a request under regulation 7A.07, the trustee pays to the non‑member spouse, as a lump sum, the amount to which the non‑member spouse is entitled under the payment split.
(2) Subject to subregulations (3) and (4), the value of the lump sum to be paid to the non‑member spouse must be:
(a) if the payment split is a base amount payment split and an adjusted base amount applies to the non‑member spouse at the date of the payment—the adjusted base amount less the amount of any fees payable by the non‑member spouse in respect of the payment split; or
(b) if the payment split is a base amount payment split and an adjusted base amount does not apply to the non‑member spouse at the date of the payment—the base amount allocated to the non‑member spouse, within the meaning of section 72 of the Family Law (Superannuation) Regulations 2025, less the amount of any fees payable by the non‑member spouse in respect of the payment split; or
(c) if the payment split is a percentage payment split:
(i) for an entitlement, in respect of an accumulation interest in the growth phase that is not a partially vested accumulation interest, to which subparagraph (ii) does not apply—the amount in relation to the interest at the date of the payment, determined in the way in which a court would determine an amount in accordance with section 51 and subsection 53(2) of the Family Law (Superannuation) Regulations 2025, multiplied by the specified percentage, less the amount of any fees payable by the non‑member spouse in respect of the payment split; or
(ii) for an entitlement in respect of an interest in a self‑managed superannuation fund—the amount in relation to the interest at the date of the payment, determined by a method that a court might use if the court were acting under paragraph 90XT(2)(b) or 90YY(2)(b) (as the case may be) of the Family Law Act 1975, multiplied by the specified percentage, less the amount of any fees payable by the non‑member spouse in respect of the payment split; or
(iii) for an entitlement in respect of any other interest—the amount in relation to the interest at the date of the payment, determined in the way in which a court would determine an amount in accordance with the relevant method in Part 6 of the Family Law (Superannuation) Regulations 2025, multiplied by the specified percentage, less the amount of any fees payable by the non‑member spouse in respect of the payment split.
(3) If the payment split is a base amount payment split, and a splittable payment becomes payable in respect of the member spouse’s interest before the lump sum is paid to the non‑member spouse, the value of the lump sum to be paid to the non‑member spouse must be the amount applying under subregulation (2) less the amount the non‑member spouse is entitled to be paid in respect of the splittable payment.
(4) The value of the lump sum to be paid to the non‑member spouse must not be more than the value of the withdrawal benefit in relation to the member spouse and the original interest immediately before the lump sum is paid.
(5) The value of the benefits that the member spouse has in his or her interest must be reduced by the sum of:
(a) the value of the lump sum paid to the non‑member spouse; and
(b) the amount of any fees payable by the non‑member spouse in respect of the payment split.
(6) In paying the lump sum to the non‑member spouse:
(a) a proportion must be taken from the unrestricted non‑preserved benefits, the restricted non‑preserved benefits and the preserved benefits of the member spouse; and
(b) the proportion taken from each category of benefits must be the same as the category bears to the member spouse’s interest immediately before the payment was made.
(7) The trustee must pay the lump sum within:
(a) 30 days after receiving the request under regulation 7A.07; or
(b) any longer period allowed by the Regulator.
(8) The trustee must give to the member spouse and the non‑member spouse, within 28 days after the lump sum is paid, a written notice stating:
(a) that the lump sum has been paid; and
(b) the amount that was paid; and
(c) if the payment split is a base amount payment split—the amount of any adjustment that has been made to the base amount since the operative time.
Division 7A.3—Splittable payments—payment standards for non‑member spouse entitlements
7A.14 Application of Division 7A.3
(1) This Division applies if:
(a) an interest (the original interest) in a regulated superannuation fund or approved deposit fund is subject to a payment split; and
(b) the non‑member spouse is entitled to be paid an amount from the original interest because a splittable payment in respect of the interest has become payable; and
(c) a new interest has not been created for the non‑member spouse, or the transferable benefits of the non‑member spouse have not been transferred or rolled out of the fund, as a result of a payment split.
(2) However, if an amount under the Act would be a superannuation death benefit (within the meaning of subsection 995‑1(1) of the 1997 Tax Act) if it were paid to the non‑member spouse, a requirement in this Division:
(a) to pay the amount; or
(b) to roll over or transfer the amount to another regulated superannuation fund, an RSA, an approved deposit fund or an EPSSS, to be held for the benefit of the non‑member spouse; or
(c) to allocate the amount to an interest that the trustee creates for the non‑member spouse in the regulated superannuation fund or approved deposit fund;
is taken to be a requirement to pay the amount to the non‑member spouse in cash.
7A.16 Preservation of non‑member spouse entitlements
(1) Subject to regulation 7A.17, this regulation applies if:
(a) the non‑member spouse has not satisfied a relevant condition of release at the time of the splittable payment; and
(b) the splittable payment does not derive from an allocated pension, market linked pension or account‑based pension.
(2) The trustee of the regulated superannuation fund or approved deposit fund in which the original interest is held must:
(a) allocate the amount to an interest that the trustee creates for the non‑member spouse in the regulated superannuation fund or approved deposit fund; or
(b) roll over or transfer the amount to another regulated superannuation fund, an RSA, an approved deposit fund or an EPSSS, to be held for the benefit of the non‑member spouse.
(2A) The trustee must preserve the amount mentioned in subregulation (2).
(3) If the non‑member spouse’s entitlement under the payment split is to be paid as a lump sum, the trustee must allocate, roll over or transfer the lump sum within:
(a) 30 days after the splittable payment becomes payable; or
(b) any longer period allowed by the Regulator.
(4) If the non‑member spouse’s entitlement derives from a pension being paid to the member spouse (other than a pension to which regulation 7A.17 applies, an allocated pension, market linked pension or account‑based pension), the trustee must allocate, roll over or transfer the amounts to which the non‑member spouse is entitled:
(a) if the governing rules of the fund provide for the frequency with which pension payments are to be made to the member spouse—in accordance with those rules; or
(b) in any other case—at least annually.
(5) Subject to subregulation (6), the amount must not be allocated, rolled over or transferred unless the trustee of the transferor fund:
(a) has received, from the non‑member spouse, consent to the allocation, rollover or transfer; or
(b) in the case of a rollover or transfer—believes, on reasonable grounds, that:
(i) the trustee of the receiving regulated superannuation fund, approved deposit fund or EPSSS; or
(ii) the receiving RSA provider;
has received from the non‑member spouse consent to the rollover or transfer.
(6) If the trustee of the transferor fund believes, on reasonable grounds and after making reasonable inquiries, that the non‑member spouse has not given a consent mentioned in subregulation (5), the trustee must:
(a) consider whether it would be in the best interests of the non‑member spouse to pay the amount to the Commissioner under section 22 of the Superannuation (Unclaimed Money and Lost Members) Act 1999; and
(b) if the trustee does not pay the amount to the Commissioner under section 22 of the Superannuation (Unclaimed Money and Lost Members) Act 1999—allocate the amount to an interest that the trustee creates for the non‑member spouse in the regulated superannuation fund or approved deposit fund.
(7) The consent of the member spouse to a rollover or transfer under this regulation is not required.
(8) In subregulation (5):
consent means:
(a) written consent; or
(b) any other form of consent determined by the Regulator as sufficient in the circumstances.
7A.17 Payment of non‑member spouse entitlements from pension
(1) This regulation applies if:
(a) the non‑member spouse has not satisfied a relevant condition of release at the time of the splittable payment; and
(b) the member spouse was being paid a pension (other than an allocated pension, market linked pension or account‑based pension) in respect of the original interest on or before the operative time for the payment split.
(2) When the splittable payment becomes payable, the trustee of the regulated superannuation fund or approved deposit fund in which the original interest is held must pay the amount to which the non‑member spouse is entitled to the non‑member spouse.
(3) However, if the amount to be paid to the non‑member spouse is a lump sum payable as the result of the commutation of a pension, the non‑member spouse may request the trustee:
(a) to allocate the amount to an interest that the trustee creates for the non‑member spouse in the regulated superannuation fund or approved deposit fund; or
(b) to roll over or transfer the amount to another regulated superannuation fund, an RSA, an approved deposit fund or an EPSSS, to be held for the benefit of the non‑member spouse.
(4) The trustee must give effect to the request unless:
(a) for a request under paragraph (3)(a):
(i) the regulated superannuation fund in which the non‑member spouse interest is held has no more than 6 members; or
(ii) the governing rules of the regulated superannuation fund or approved deposit fund in which the original interest is held do not allow a new interest to be created for the non‑member spouse in the fund; or
(b) for a request under paragraph (3)(b)—the regulated superannuation fund, approved deposit fund, EPSSS or RSA specified in the request does not accept the rollover or transfer of benefits for the non‑member spouse.
(5) If subparagraph (4)(a)(i) applies:
(a) the trustee may give effect to the request; or
(b) if the trustee does not give effect to the request and the non‑member spouse asks the trustee to pay the amount to which the non‑member spouse is entitled to the non‑member spouse—the trustee must pay the amount to the non‑member spouse; or
(c) if the trustee does not give effect to the request and paragraph (b) of this subregulation does not apply—the trustee must:
(i) roll over or transfer the amount to which the non‑member spouse is entitled to another regulated superannuation fund, approved deposit fund, EPSSS or RSA nominated by the non‑member spouse; or
(ii) if there has been no such nomination by the non‑member spouse—consider whether it would be in the best interests of the non‑member spouse to pay the amount to which the non‑member spouse is entitled to the Commissioner under section 22 of the Superannuation (Unclaimed Money and Lost Members) Act 1999.
(6) If subparagraph (4)(a)(ii) or paragraph (4)(b) applies, the trustee must:
(a) if the non‑member spouse asks the trustee to pay the amount to which the non‑member spouse is entitled to the non‑member spouse—pay the amount; or
(b) in any other case:
(i) roll over or transfer the amount to which the non‑member spouse is entitled to another regulated superannuation fund, approved deposit fund, EPSSS or RSA nominated by the non‑member spouse; or
(ii) if there has been no such nomination by the non‑member spouse—consider whether it would be in the best interests of the non‑member spouse to pay the amount to which the non‑member spouse is entitled to the Commissioner under section 22 of the Superannuation (Unclaimed Money and Lost Members) Act 1999.
7A.18 Cashing of non‑member spouse entitlements
(1) This regulation applies if:
(a) the non‑member spouse has satisfied a relevant condition of release at the time of the splittable payment; or
(b) the splittable payment derives from an allocated pension, market linked pension or account‑based pension.
(2) When the splittable payment becomes payable, the trustee must:
(a) pay the amount to which the non‑member spouse is entitled; or
(b) if the splittable payment is not a pension payment, and the non‑member spouse asks the trustee to allocate the amount to which the non‑member spouse is entitled to an interest the trustee is to create for the non‑member spouse in the regulated superannuation fund or approved deposit fund in which the original interest is held—give effect to the request unless:
(i) the regulated superannuation fund in which the non‑member spouse interest is held has no more than 6 members; or
(ii) the governing rules of the regulated superannuation fund or approved deposit fund in which the original interest is held do not allow a new interest to be created for the non‑member spouse in the fund; or
(c) if the splittable payment is not a pension payment, and the non‑member spouse asks the trustee to roll over or transfer the amount to which the non‑member spouse is entitled to another regulated superannuation fund, an RSA, an approved deposit fund or an EPSSS, nominated by the non‑member spouse, to be held for the benefit of the non‑member spouse—give effect to the request unless the regulated superannuation fund, approved deposit fund, EPSSS or RSA specified in the request does not accept the rollover or transfer of benefits for the non‑member spouse.
(3) If subparagraph (2)(b)(i) applies:
(a) the trustee may give effect to the request; or
(b) if the trustee does not give effect to the request and the non‑member spouse asks the trustee to pay the amount to which the non‑member spouse is entitled to the non‑member spouse—the trustee must pay the amount to the non‑member spouse; or
(c) if the trustee does not give effect to the request and paragraph (b) of this subregulation does not apply—the trustee must:
(i) roll over or transfer the amount to which the non‑member spouse is entitled to another regulated superannuation fund, approved deposit fund, EPSSS or RSA nominated by the non‑member spouse; or