Superannuation Industry (Supervision) Regulations 1994


Division 6.7 - Spouse contributions-splitting amounts  


6.42(1)   [Contributions that are splittable contributions]  

Subject to subregulations (2) and (3), a splittable contribution is:

(a) a contribution to a regulated superannuation fund on or after 1 January 2006; or

(b) an allocated surplus contribution amount that is allocated on or after 1 January 2006.

6.42(2)   [Contributions that are not splittable contributions]  

Each of the following, received for a member of a regulated superannuation fund, is not a splittable contribution :

(a) a roll-over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;

(b) an amount allotted under this Division;

(c) a superannuation lump sum that is paid from a foreign superannuation fund;

(d) a directed termination payment or an amount that would form part of the contributions segment of the superannuation interest.

6.42(3)   [ Certain Commonwealth, State or Territory contributions]  

A contribution by the Commonwealth, a State or a Territory to a public sector superannuation scheme in relation to a benefit that accrued in a financial year that commenced before 1 July 2005 is not a splittable contribution.


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