Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:4:p4
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 4 (pt 4/4)
Character Range: 33027–35306

is not dated—the date when a copy of the agreement is served on the trustee of the relevant eligible superannuation plan; and
 (b) in relation to a payment split under a splitting order—the date determined by the court.
Note: While Part 6 does not expressly apply to payment splits under a superannuation agreement or flag lifting agreement, the parties to the agreement may nevertheless agree to use the methods in Part 6 to determine an amount for the superannuation interest. Paragraph (a) of this definition applies for that case.
RSA Regulations means the Retirement Savings Accounts Regulations 1997.
self managed superannuation fund has the same meaning as in the SIS Act.
SIS Regulations means the Superannuation Industry (Supervision) Regulations 1994.
small superannuation accounts interest means a superannuation interest in an account within the meaning of the Small Superannuation Accounts Act 1995.
superannuation annuity has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
superannuation contributions surcharge or surcharge means the tax imposed by the Superannuation Contributions Tax Imposition Act 1997.
superannuation fund has the same meaning as in the SIS Act.
unflaggable interest has the meaning given by section 13.
unsplittable interest has the meaning given by section 14.
value of the non‑member spouse's entitlement has the meaning given by:
 (a) in Subdivision B of Division 3 of Part 3—section 25; or
 (b) in Subdivision A of Division 4 of Part 3—section 29; or
 (c) in Subdivision B of Division 4 of Part 3—section 32; or
 (d) in Subdivision C of Division 4 of Part 3—section 35.
withdrawal benefit:
 (a) for a member of a regulated superannuation fund, an exempt public sector superannuation scheme or an approved deposit fund, has the meaning given by subregulation 1.03(1) of the SIS Regulations; and
 (b) for a member of an RSA, has the meaning given by subregulation 1.03(1) of the RSA Regulations; and
 (c) for a member who has a small superannuation accounts interest, means the balance of the member's account; and
 (d) for a member of any other eligible superannuation plan, means the total amount of benefits that would be payable to the member if the member voluntarily ceased to be a member of the plan.