Superannuation Act 1986

(2) This Act is to be administered in accordance with the provisions of the Family Law Act relating to superannuation.

(3) Subject to the provisions of the Family Law Act relating to superannuation, this Act is to be administered in relation to a person in accordance with the provisions of a splitting instrument, if any, that applies in relation to the person.

(4) The Commissioner may prepare written administrative instructions that are necessary or convenient to give effect to:

(a) the provisions of the Family Law Act relating to superannuation; and

(c) Acts of the Commonwealth relating to superannuation and regulations under those Acts.

(5) Without limiting the generality of subsection (4), administrative instructions for the purposes of that subsection may include, but are not limited to, the following:

(a) the methods of calculating and paying a superannuation interest to member spouses and non-member spouses, including calculations that may reduce the superannuation interest of a member spouse;

(b) the establishing of interests and accounts for non-member spouses under section 45D.

(6) An administrative instruction prepared under subsection (4) takes effect on the date specified in the instruction.

(7) If a provision of this Act or the administrative instructions made under this section is inconsistent with:

the provision of this Act or the administrative instructions is taken to have been complied with if the provision of the Family Law Act or a splitting instrument, as the case may be, has been complied with.

(8) If a provision of the Rules is inconsistent with a provision of the administrative instructions prepared under this section, the provision of the administrative instructions prevails to the extent of the inconsistency.