Superannuation Industry (Supervision) Regulations 1994


Division 7A.4 - Superannuation interest split under the Family Law (Superannuation) Regulations 2001  


7A.20(1)   [Application]  

This regulation applies if the trustee creates a new interest in the fund for the non-member spouse.

7A.20(2)   [Proportions preserved]  

In creating the new interest:

(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.


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