Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:17
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 17
Character Range: 63892–66338

17  Payments after death of member spouse that are not splittable payments
 (1) Each of the payments mentioned in subsection (2) made after the death of a member spouse in respect of a superannuation interest of the member spouse:
 (a) is prescribed for the purposes of subsection 90XE(2) and 90YG(2) of the Act; and
 (b) as a result, is not a splittable payment for the purposes of all payment splits in respect of the superannuation interest.
Note: The payment will not be a splittable payment generally, rather than only not being a splittable payment for a particular payment split (see subsection 90XE(2) or 90YG(2) of the Act).
 (2) The payments are as follows:
 (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 the child's 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.
 (3) In this section:
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 the member spouse's death, responsibility for the day‑to‑day care, welfare and development under:
 (i) an order under Part VII of the Act; or
 (ii) an order under Part 5 of the Family Court Act 1997 (WA) as in force on 1 April 2025; or
 (iii) an order under a corresponding law of a foreign country.

Part 3—Payments that are not splittable payments: payments made in particular circumstances

Division 1—Preliminary