Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:138
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 138
Character Range: 320898–322227

138  Interests to which this Subdivision applies
 (1) This Subdivision applies for a superannuation interest of a member of an eligible superannuation plan if subsection (2) or (3) applies for the interest.
 (2) This subsection applies for a superannuation interest of a member of an eligible superannuation plan if:
 (a) the interest is identified in a superannuation agreement or flag lifting agreement; and
 (b) the agreement specifies:
 (i) under subparagraph 90XJ(1)(c)(i) or 90YN(1)(c)(i) of the Act, an amount as a base amount; or
 (ii) under subparagraph 90XJ(1)(c)(ii) or 90YN(1)(c)(ii) of the Act, a method by which such a base amount can be calculated; and
 (c) the agreement has been served on the trustee of the plan in accordance with section 90XI or 90YM of the Act; and
 (d) the agreement does not relate to an earlier marriage or de facto relationship of the member spouse; and
 (e) the agreement has not been terminated or set aside.
 (3) This subsection applies for a superannuation interest of a member of an eligible superannuation plan if:
 (a) a splitting order in relation to the interest has been made under paragraph 90XT(1)(a) or 90YY(1)(a) of the Act; and
 (b) the order does not relate to an earlier marriage or de facto relationship of the member spouse; and
 (c) the order has not been set aside.