Family Law Act 1975

Each of the following payments in respect of a superannuation interest of a spouse is a splittable payment:

a payment to the spouse;

a payment to another person for the benefit of the spouse;

a payment to the legal personal representative of the spouse, after the death of the spouse;

a payment to a reversionary beneficiary, after the death of the spouse;

a payment to the legal personal representative of a reversionary beneficiary covered by paragraph (d), after the death of the reversionary beneficiary.

A payment is not a splittable payment if it is prescribed by the regulations for the purposes of this subsection. The regulations may prescribe a payment either:

generally (that is, for the purposes of all payment splits in respect of a superannuation interest); or

only for the purposes of applying this Part to a particular payment split in respect of a superannuation interest.

If a payment is made to another person for the benefit of 2 or more persons who include the spouse, then the payment is nevertheless a splittable payment, to the extent to which it is paid for the benefit of the spouse.