Commonwealth Numbered Regulations
[Index]
[Table]
[Search]
[Search this Regulation]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
FAMILY LAW (SUPERANNUATION) REGULATIONS 2001 2001 No. 303 - REG 9
Meaning of partially vested accumulation interest
For these Regulations, an accumulation interest that a member spouse has as a
member of an eligible superannuation plan is a partially vested
accumulation interest if the withdrawal benefit in relation to the
member spouse at a particular date is less than the total amount notionally or
actually allocated to the member spouse at that date, except if the withdrawal
benefit is less than that notional or actual amount because of any of the
following reasons:
- (a)
- the trustee of the plan has been assessed to be
liable to pay superannuation contributions surcharge in respect of the
member spouse, and the trustee has not debited the amount notionally or
actually allocated to the member spouse in respect of that liability;
- (b)
- insurance costs have been charged against the member spouse's benefits in
the plan;
- (c)
- any other fees, taxes or charges will be charged against the member
spouse's benefits when the member spouse ceases to be a member of the plan.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback