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16 Jun 14 Adjustment of superannuation entitlements of separated and divorced spouses and of separated de facto couples

A legislative determination has been made which relates to the adjustment of superannuation entitlements of separated and divorced spouses, and of separated de facto couples (except in Western Australia). The entitlements are provided under certain orders or agreements that split particular kinds of future superannuation benefits made in property settlements under the Family Law Act 1975 (Cth). The determination relates to orders or agreements that provide for a base amount split of future superannuation benefits that are payable in respect of a defined benefit superannuation interest or an interest in a self-managed superannuation fund: Family Law (Superannuation) (Interest Rate for Adjustment Period) Determination 2014 (legislative instrument F2014L00708; registered 13 June 2014).

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