Superannuation Industry (Supervision) Regulations 1994
This regulation applies if the trustee creates a new interest in the fund for the non-member spouse.7A.20(2) [Proportions preserved]
(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 interest was created. 7A.20(3) [Character of benefits preserved]
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 they had in the member spouse's interest.