Commonwealth Consolidated Regulations(1) For subsection 90ME (2) of the Act, each of the following payments in respect of a superannuation interest of a member spouse is not a splittable payment:
(a) a payment of benefits to the member spouse that is made following a determination, under subregulation 6.19A (1) of the SIS Regulations or subregulation 4.22A (1) of the RSA Regulations, that a condition of release of the benefits on a compassionate ground has been satisfied;
(b) a payment to the member spouse that is made because the member spouse is taken to be in severe financial hardship;
(c) a pension payment (other than a pension payment to which paragraph (ea) applies) to the member spouse that is made as a result of the member spouse's ill health (whether physical or mental, but not including ill health that would constitute a permanent incapacity within the meaning given by subregulation 6.01 (2) of the SIS Regulations), unless the payment:
(i) is one of a series of payments of that kind that have been made to the member spouse for a period of at least 2 years; and
(ii) is made more than 2 years after the first payment of that kind was made to the member spouse;
(d) if the superannuation interest is in a superannuation fund that is not a regulated superannuation fund -- a payment to the member spouse that is made on compassionate grounds as provided by the governing rules of the plan;
(da) if the superannuation interest is in a superannuation annuity that is a deferred annuity -- a payment to the member spouse that is made on compassionate grounds under a term of the annuity;
(e) if the superannuation interest is in the superannuation scheme constituted by the Superannuation Act 1976 or the Superannuation Act 1990 -- a payment to the member spouse that is made:
(i) during any period in which the member spouse's health is being assessed for the purpose of determining the member spouse's eligibility for payment on the ground that the member spouse is totally and permanently incapacitated; or
(ii) because the member spouse's salary or other remuneration, or hours of employment, have been reduced because of ill health;
(ea) if the superannuation interest is in the superannuation scheme established by the Superannuation (State Public Sector) Deed 1990 (Qld) -- a pension payment to the member spouse that is:
(i) an income protection benefit paid under section 50 of
the Superannuation (State Public Sector) Deed 1990 (Qld), as in force at the
commencement
of the
Family Law Legislation Amendment (Superannuation) Act 2001 ; or
(ii) an incapacity benefit to which the member spouse is
entitled under paragraph 136 (b) of the Superannuation (State Public
Sector) Deed 1990 (Qld), as in force at the commencement
of the
Family Law Legislation Amendment (Superannuation) Act 2001 ; or
(iii) an incapacity pension to which the member spouse is
entitled under paragraph 199 (b) of the Superannuation (State Public
Sector) Deed 1990 (Qld), as in force at the commencement
of the
Family Law Legislation Amendment (Superannuation) Act 2001 ;
(f) if the superannuation interest is in an account within the meaning of the Small Superannuation Accounts Act 1995 -- a payment to the member spouse from the account, if:
(i) in accordance with a superannuation agreement, flag lifting agreement or splitting order that has been served on the trustee of the account, the trustee has opened a separate account under the Small Superannuation Accounts Act 1995 for the non‑member spouse, and has transferred an amount from the member spouse's account to that separate account; and
(ii) but for the operation of this paragraph, the non‑member spouse would have been entitled to be paid an amount in respect of the payment.
(2) In this regulation:
"severe financial hardship" has the meaning given by subregulation 6.01 (5) of the SIS Regulations.