FAMILY LAW (SUPERANNUATION) REGULATIONS 2001 - REG 13 Payments after death of member spouse that are not splittable payments (Act s 90XE, s 90YG)

FAMILY LAW (SUPERANNUATION) REGULATIONS 2001 - REG 13

  (1)   For subsections   90XE(2) and 90YG(2) of the Act, each of the following payments made after the death of a member spouse in respect of a superannuation interest of the member spouse is not a splittable payment:

  (a)   a payment to a reversionary beneficiary who is a child in relation to the member spouse if, at the date of the payment, the child has not turned 18;

  (b)   a payment to a reversionary beneficiary who is a child in relation to the member spouse if:

  (i)   immediately before the death of the member spouse, the child was dependent on the member spouse; and

  (ii)   at the date of the payment, the child has turned 18; and

  (iii)   the payment is made to enable the child to complete his or her education or, if the child has special needs because of a physical or intellectual disability, to provide maintenance and meet expenses in respect of those needs;

  (c)   a payment to a reversionary beneficiary for the benefit of a child in relation to the member spouse, if the requirements of paragraph   (a) or (b) are satisfied in relation to the child and the payment.

  (2)   In this regulation:

"child" , in relation to a member spouse who has a superannuation interest in an eligible superannuation plan, means:

  (a)   a child of the member spouse, within the meaning of section   60F of the Act; or

  (b)   a child of the member spouse under the governing rules of the plan; or

  (c)   a child who has been determined by the trustee of the plan, under the governing rules of the plan, to be a child of the member spouse; or

  (d)   a child for whom the member spouse had, at the time of his or her death, responsibility for the day - to - day care, welfare and development under an order made under Part   VII of the Act or Part   5 of the Family Court Act 1997 of Western Australia, or under a corresponding law of a foreign country.