Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:13
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 13
Character Range: 50683–52681

13  Payments after death of member spouse that are not splittable payments (Act s 90XE, s 90YG)
 (1) For subsections 90XE(2) and 90YG(2) of the Act, each of the following payments made after the death of a member spouse in respect of a superannuation interest of the member spouse is not a splittable payment:
 (a) a payment to a reversionary beneficiary who is a child in relation to the member spouse if, at the date of the payment, the child has not turned 18;
 (b) a payment to a reversionary beneficiary who is a child in relation to the member spouse if:
 (i) immediately before the death of the member spouse, the child was dependent on the member spouse; and
 (ii) at the date of the payment, the child has turned 18; and
 (iii) the payment is made to enable the child to complete his or her education or, if the child has special needs because of a physical or intellectual disability, to provide maintenance and meet expenses in respect of those needs;
 (c) a payment to a reversionary beneficiary for the benefit of a child in relation to the member spouse, if the requirements of paragraph (a) or (b) are satisfied in relation to the child and the payment.
 (2) In this regulation:
child, in relation to a member spouse who has a superannuation interest in an eligible superannuation plan, means:
 (a) a child of the member spouse, within the meaning of section 60F of the Act; or
 (b) a child of the member spouse under the governing rules of the plan; or
 (c) a child who has been determined by the trustee of the plan, under the governing rules of the plan, to be a child of the member spouse; or
 (d) a child for whom the member spouse had, at the time of his or her death, responsibility for the day‑to‑day care, welfare and development under an order made under Part VII of the Act or Part 5 of the Family Court Act 1997 of Western Australia, or under a corresponding law of a foreign country.

Division 2.2—Particular circumstances in which payments are not splittable payments