Document ID: chunk:federal_register_of_legislation:F2024C01248:reg:6:p7
Version: federal_register_of_legislation:F2024C01248
Segment Type: reg
Provision Reference: reg 6 (pt 7/21)
Character Range: 141834–144759

either or both of them suffer from a disability.

No interdependency relationship
 (5) Two persons do not have an interdependency relationship if one of them provides domestic support and personal care to the other:
 (a) under an employment contract or a contract for services; or
 (b) on behalf of another person or organisation such as a government agency, a body corporate or a benevolent or charitable organisation.

Division 306—Roll‑overs etc.

306‑10.01  Roll‑over superannuation benefit
  For the purposes of paragraph 306‑10(b) of the Act, each of the following kinds of superannuation benefit is specified:
 (a) a superannuation death benefit, unless it is paid to an entitled recipient covered by subregulation 6.21(2A) of the SIS Regulations or subregulation 4.24(3A) of the RSA Regulations;
 (b) a benefit to which section 303‑10 of the Act, or section 303‑10 of the Income Tax (Transitional Provisions) Act 1997, applies.
Note: These kinds of superannuation benefits are not roll‑over superannuation benefits (see section 306‑10 of the Act).

Division 307—Key concepts relating to superannuation benefits

Subdivision 307‑A—Superannuation benefits generally

307‑5.01  What is a superannuation benefit?
  For the purposes of subparagraph 307‑5(7)(a)(ii) of the Act, the Family Law (Superannuation) Regulations 2001 are prescribed.

Subdivision 307‑B—Superannuation lump sums and superannuation income stream benefits

307‑70.01  Superannuation income stream benefits
  For the purposes of subsection 307‑70(1) of the Act (definition of superannuation income stream benefit), all superannuation benefits are specified.

307‑70.02  Meaning of superannuation income stream
 (1) For the purposes of subsection 307‑70(2) of the Act, a superannuation income stream is:
 (a) an income stream that is taken to be:
 (i) an annuity for the purposes of the SIS Act in accordance with subregulation 1.05(1) of the SIS Regulations; or
 (ii) a pension for the purposes of the SIS Act in accordance with subregulation 1.06(1) of the SIS Regulations; or
 (iii) a pension for the purposes of the RSA Act in accordance with regulation 1.07 of the RSA Regulations; or
 (b) an income stream that:
 (i) is an annuity or pension within the meaning of the SIS Act; and
 (ii) commenced before 20 September 2007; or
 (ba) an income stream in respect of which these conditions are satisfied:
 (i) the income stream is a defined benefit pension within the meaning of regulation 1.03 of the SIS Regulations; and
 (ii) the income stream commenced on or after 20 September 2007; and
 (iii) the income stream is provided by a defined benefit fund (within the meaning of regulation 1.03 of the SIS Regulations), or an exempt public sector superannuation scheme (within the meaning of the SIS Act); and
 (iv) if the income stream is provided by a defined benefit fund (within the meaning of regulation 1.03 of the SIS Regulations) that is not a