Superannuation Industry (Supervision) Regulations 1994

Subject to subregulations (2) and (3), a splittable contribution is:

a contribution to a regulated superannuation fund on or after 1 January 2006; or

an allocated surplus contribution amount that is allocated on or after 1 January 2006.

Each of the following, received for a member of a regulated superannuation fund, is not a splittable contribution:

a roll‑over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;

an amount allotted under this Division;

a superannuation lump sum that is paid from a foreign superannuation fund;

a directed termination payment or an amount that would form part of the contributions segment of the superannuation interest.

A contribution by the Commonwealth, a State or a Territory to a public sector superannuation scheme in relation to a benefit that accrued in a financial year that commenced before 1 July 2005 is not a splittable contribution.