Splittable payments
(1) Each of the following payments in respect of a superannuation interest of a spouse is a splittable payment: (a) a payment to the spouse; (b) a payment to another person for the benefit of the spouse; (c) a payment to the legal personal representative of the spouse, after the death of the spouse; (d) a payment to a reversionary beneficiary, after the death of the spouse; (e) a payment to the legal personal representative of a reversionary beneficiary covered by paragraph (d), after the death of the reversionary beneficiary. (2) A payment is not a splittable payment if it is prescribed by the regulations for the purposes of this subsection. The regulations may prescribe a payment either: (a) generally (that is, for the purposes of all payment splits in respect of a superannuation interest); or (b) only for the purposes of applying this Part to a particular payment split in respect of a superannuation interest. (3) If a payment is made to another person for the benefit of 2 or more persons who include the spouse, then the payment is nevertheless a splittable payment, to the extent to which it is paid for the benefit of the spouse.
Sourced from the Federal Register of Legislation at 26 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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