Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For subsection 307‑200 (1) of the Act, this regulation explains how to treat a superannuation interest in a public sector superannuation scheme as 2 or more superannuation interests.
(2) The interest is to be treated as 2 interests if:
(a) the superannuation benefit that is to be paid from the scheme is sourced:
(i) partly from contributions made into the scheme or earnings on those contributions; and
(ii) partly from 1 or more other sources; or
(b) the superannuation benefits that are to be paid from the scheme are sourced:
(i) partly from contributions made into the scheme or earnings on those contributions; and
(ii) partly from 1 or more other sources.
(3) For subregulation (2), the interests are:
(a) an interest that consists of the contributions made into the scheme and the earnings on those contributions; and
(b) an interest that consists of the remainder of the amount sourced from the other source or sources.
(4) For this regulation, an amount specified in a notice given under subsection 307‑285 (1) of the Act by the trustee of a scheme is not included as contributions made into the scheme or earnings on those contributions.