Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021 (Cth)

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Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 16 December 2021

David Hurley

Governor‑General

By His Excellency’s Command

Michaelia Cash

Attorney‑General

Contents

1Name

This instrument is the Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021.

2Commencement
  1. (1)

    Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.

The whole of this instrument

The later of:

(a) the start of the day after this instrument is registered; and

(b) immediately after the commencement of the Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020.

28 September 2022

(paragraph (b) applies)

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

  1. (2)

    Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3Authority

This instrument is made under the following:

  1. (a)

    the Family Law Act 1975;

  2. (b)

    the Judges’ Pensions Act 1968;

  3. (c)

    the Papua New Guinea (Staffing Assistance) Act 1973;

  4. (d)

    the Retirement Savings Accounts Act 1997;

  5. (e)

    the Small Superannuation Accounts Act 1995;

  6. (f)

    the Superannuation Contributions Tax (Assessment and Collection) Act 1997;

  7. (g)

    the Superannuation Guarantee (Administration) Act 1992;

  8. (h)

    the Superannuation Industry (Supervision) Act 1993.

4Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Family Law (Superannuation) Regulations 2001

1

Regulation 3

Repeal the following definitions:

  1. (a)

    definition of approved deposit fund;

  2. (b)

    definition of eligible superannuation plan;

(c) definition of flag lifting agreement;

  1. (d)

    definition of interest;

  2. (e)

    definition of member;

  3. (f)

    definition of member spouse;

  4. (g)

    definition of non‑member spouse;

  5. (h)

    definition of operative time;

  6. (i)

    definition of payment flag;

  7. (j)

    definition of payment split;

  8. (k)

    definition of regulated superannuation fund;

  9. (l)

    definition of RSA;

  10. (m)

    definition of secondary government trustee;

  11. (n)

    definition of SIS Act;

  12. (o)

    definition of splittable payment;

  13. (p)

    definition of splitting order;

  14. (q)

    definition of superannuation agreement;

  15. (r)

    definition of superannuation interest;

  16. (s)

    definition of trustee.

2

Regulation 4

Repeal the regulation, substitute:

4Expressions used in Part VIIIB or VIIIC of the Act

An expression used in these Regulations that is also used in Part VIIIB or VIIIC of the Act has the same meaning as in that Part, to the extent that these Regulations have effect for the purposes of that Part.

Note: See sections 90XD and 90YD of the Act for definitions in Parts VIIIB and VIIIC, respectively, of the Act.

3

Regulation 9A (heading)

Omit “90MD”, substitute “90XD, s 90YD”.

4

Subregulation 9A(1)

Omit “definition of percentage‑only interest in section 90MD”, substitute “definitions of percentage‑only interest in sections 90XD and 90YD”.

5

Subparagraph 9A(2)(a)(ii)

Omit “90MJ(5)”, substitute “90XJ(5) or 90YN(5)”.

6

Paragraph 9A(2)(c)

Omit “90MZA”, substitute “90XZA or 90YZQ”.

7

Regulation 10 (heading)

Omit “90MD”, substitute “90XD, s 90YD”.

8

Subregulation 10(1)

Omit “definition of trustee in section 90MD”, substitute “definitions of trustee in sections 90XD and 90YD”.

9

Regulation 10A (heading)

Omit “90MD”, substitute “90XD, s 90YD”.

10

Regulation 10A

Omit “definition of unflaggable interest in section 90MD”, substitute “definitions of unflaggable interest in sections 90XD and 90YD”.

11

Regulation 11 (heading)

Omit “90MD”, substitute “90XD, 90YD”.

12

Subregulation 11(1)

Omit “definition of unsplittable interest in section 90MD”, substitute “definitions of unsplittable interest in sections 90XD and 90YD”.

13

Regulation 12 (heading)

Omit “90ME”, substitute “90XE, s 90YG”.

14

Subregulation 12(1)

Omit “subsection 90ME(2)”, substitute “subsections 90XE(2) and 90YG(2)”.

15

Regulation 13 (heading)

Omit “90ME”, substitute “90XE, s 90YG”.

16

Subregulation 13(1)

Omit “subsection 90ME(2)”, substitute “subsections 90XE(2) and 90YG(2)”.

17

Regulation 14

After “Part VIIIB”, insert “or VIIIC”.

18

Paragraph 14G(8)(b)

Omit “90MJ(1)(c)(iii) or paragraph 90MT(1)(b)”, substitute “90XJ(1)(c)(iii) or 90YN(1)(c)(iii), or paragraph 90XT(1)(b) or 90YY(1)(b),”.

19

Paragraph 14G(9)(d)

Omit “90MT(4)”, substitute “90XT(4) or 90YY(5)”.

  1. 20

    Subregulation 14G(10) (paragraph (a) of the definition of V)

Omit “90MT(2)(b)”, substitute “90XT(2)(b) or 90YY(2)(b) (as the case may be)”.

21

Paragraph 14G(11)(c)

Omit “90MT(2)(b)”, substitute “90XT(2)(b) or 90YY(2)(b) (as the case may be)”.

22

Subparagraph 14N(7)(a)(i)

Omit “90MJ(1)(b)(i)”, substitute “90XJ(1)(b)(i) or 90YN(1)(b)(i) (as the case may be)”.

23

Subparagraph 14N(7)(a)(ii)

Omit “90MT(1)(c)”, substitute “90XT(1)(c) or 90YY(1)(c)”.

24

Subparagraph 14N(7)(b)(i)

Omit “90MJ(1)(b)(ii)”, substitute “90XJ(1)(b)(ii) or 90YN(1)(b)(ii) (as the case may be)”.

25

Subparagraph 14N(7)(b)(ii)

Omit “90MT(1)(b)”, substitute “90XT(1)(b) or 90YY(1)(b)”.

26

Regulation 15 (heading)

Omit “90MJ”, substitute “90XJ, s 90YN”.

27

Subparagraph 15(b)(i)

After “Part VIIIB”, insert “or VIIIC”.

28

Subparagraph 15(b)(ii)

Omit “90MI”, substitute “90XI or 90YM”.

29

Paragraph 16(1)(b)

Omit “90MI”, substitute “90XI or 90YM”.

30

Paragraph 17(1)(b)

Omit “90MI”, substitute “90XI or 90YM”.

31

Regulation 18 (heading)

Omit “90MJ”, substitute “90XJ, s 90YN”.

32

Paragraph 18(b)

Omit “90MJ(1)(b)(i)”, substitute “90XJ(1)(b)(i) or 90YN(1)(b)(i) (as the case may be)”.

33

Regulation 20 (heading)

Omit “90MQ”, substitute “90XQ, 90YV”.

34

Regulation 20

Omit “subsection 90MQ(3)”, substitute “subsections 90XQ(3) and 90YV(3)”.

35

Regulation 21 (heading)

Omit “90MT”, substitute “90XT, s 90YY”.

36

Subregulation 22(2) (note 2)

Omit “paragraph 90MT(2)(b)”, substitute “paragraphs 90XT(2)(b) and 90YY(2)(b)”.

37

Paragraph 23(1)(a)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

38

Regulation 25 (heading)

Omit “90MT”, substitute “90XT, s 90YY”.

39

Regulation 27 (heading)

Omit “90MT”, substitute “90XT, s 90YY”.

40

Regulation 27

Omit “paragraph 90MT(2)(a)”, substitute “paragraphs 90XT(2)(a) and 90YY(2)(a)”.

41

Regulation 39 (heading)

Omit “90MT”, substitute “90XT, s 90YY”.

42

Regulation 39

Omit “paragraph 90MT(2)(a)”, substitute “paragraphs 90XT(2)(a) and 90YY(2)(a)”.

43

Subparagraph 45(1)(a)(i)

After “Part VIIIB”, insert “or VIIIC”.

44

Paragraph 45(1)(b)

Omit “90MT(4)”, substitute “90XT(4) or 90YY(5)”.

45

Paragraph 45A(3)(a)

Omit “90MI”, substitute “90XI or 90YM”.

46

Regulation 46 (heading)

Omit “90MJ, s 90MT”, substitute “90XJ, s 90XT, s 90YN, s 90YY”.

47

Subregulation 46(1)

Omit “section 90MJ”, substitute “sections 90XJ and 90YN”.

48

Subregulation 46(1)

Omit “paragraph 90MT(1)(a)”, substitute “paragraphs 90XT(1)(a) and 90YY(1)(a)”.

49

Paragraph 46(1)(b)

Omit “90MI”, substitute “90XI or 90YM”.

50

Subregulation 46(2) (note)

Omit “Section 90MX of the Act makes provision”, substitute “Sections 90XX and 90YZN of the Act provide”.

  1. 51

    Subregulation 51(3) (paragraph (d) of the definition of Comm)

Omit “90ME(1)(d)”, substitute “90XE(1)(d) or 90YD(1)(d)”.

52

Regulation 55 (heading)

Omit “90MJ, s 90MT”, substitute “90XJ, s 90XT, s 90YN, s 90YY”.

53

Regulation 55

Omit “section 90MJ”, substitute “sections 90XJ and 90YN”.

54

Regulation 55

Omit “paragraph 90MT(1)(a)”, substitute “paragraphs 90XT(1)(a) and 90YY(1)(a)”.

55

Subparagraph 55(b)(ii)

Omit “90MI”, substitute “90XI or 90YM”.

56

Paragraph 55(c)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

57

Subregulation 58D(2) (note)

Omit “subsection 90MX(3)”, substitute “subsections 90XX(3) and 90YZN(3)”.

58

Regulation 59 (heading)

Omit “90MY”, substitute “90XY, s 90YZO”.

59

Paragraph 59(1)(d)

Omit “90MM”, substitute “90XM or 90YR”.

60

Paragraph 59(1)(e)

Omit “90MZB”, substitute “90XZB or 90YZR”.

61

Regulation 60 (heading)

Omit “90MZA”, substitute “90XZA, s 90YZQ”.

62

Subregulation 60(1)

Omit “subsection 90MZA(2)”, substitute “subsections 90XZA(2) and 90YZQ(2)”.

63

Subregulation 60(2)

Omit “paragraph 90MZA(2)(a)”, substitute “paragraphs 90XZA(2)(a) and 90YZQ(2)(a)”.

64

Paragraph 60(2)(a)

Omit “paragraph 90MZA(2)(a)”, substitute “paragraph 90XZA(2)(a) or 90YZQ(2)(a) (as the case may be)”.

65

Regulation 62 (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

66

Regulation 62

Omit “subsection 90MZB(2)”, substitute “subsections 90XZB(2) and 90YZR(2)”.

67

Regulation 62

Omit “90MZB”, substitute “90XZB or 90YZR”.

68

Regulation 63 (heading)

Omit “90MZB”, substitute “90XZB, 90YZR”.

69

Subregulation 63(2)

Omit “subsection 90MZB(3)”, substitute “subsections 90XZB(3) and 90YZR(3)”.

70

Paragraph 63(5)(b)

Omit “90MJ(1)(c)(i) or (ii)”, substitute “90XJ(1)(c)(i) or (ii) or 90YN(1)(c)(i) or (ii)”.

71

Paragraph 63(5)(b)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

72

Paragraph 63(5)(c)

Omit “90MJ(1)(c)(i)”, substitute “90XJ(1)(c)(i) or 90YN(1)(c)(i)”.

73

Paragraph 63(5)(c)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

74

Paragraph 63(5)(d)

Omit “90MJ(1)(c)(ii)”, substitute “90XJ(1)(c)(ii) or 90YN(1)(c)(ii)”.

75

Subparagraph 63(5)(d)(i)

Omit “90MI(b)”, substitute “90XI(1)(b) or 90YM(1)(b)”.

76

Paragraph 63(5)(e)

Omit “90MJ(1)(c)(iii)”, substitute “90XJ(1)(c)(iii) or 90YN(1)(c)(iii)”.

77

Paragraph 63(5)(e)

Omit “90MT(1)(b)”, substitute “90XT(1)(b) or 90YY(1)(b)”.

78

Regulation 63A (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

79

Subregulation 63A(1)

Omit “90MZB”, substitute “90XZB or 90YZR”.

80

Regulation 64 (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

81

Subregulation 64(2)

Omit “subsection 90MZB(3)”, substitute “subsections 90XZB(3) and 90YZR(3)”.

82

Paragraph 64(5)(b)

Omit “90MJ(1)(c)(i) or (ii)”, substitute “90XJ(1)(c)(i) or (ii) or 90YN(1)(c)(i) or (ii)”.

83

Paragraph 64(5)(b)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

84

Paragraph 64(5)(c)

Omit “90MJ(1)(c)(i)”, substitute “90XJ(1)(c)(i) or 90YN(1)(c)(i)”.

85

Paragraph 64(5)(c)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

86

Paragraph 64(5)(d)

Omit “90MJ(1)(c)(ii)”, substitute “90XJ(1)(c)(ii) or 90YN(1)(c)(ii)”.

87

Subparagraph 64(5)(d)(i)

Omit “90MI(b)”, substitute “90XI(1)(b) or 90YM(1)(b)”.

88

Paragraph 64(5)(e)

Omit “90MJ(1)(c)(iii)”, substitute “90XJ(1)(c)(iii) or 90YN(1)(c)(iii)”.

89

Paragraph 64(5)(e)

Omit “90MT(1)(b)”, substitute “90XT(1)(b) or 90YY(1)(b)”.

90

Subregulation 64A(2)

Repeal the subregulation.

91

Subregulations 64A(3) and (4)

Omit “90MZB”, substitute “90XZB or 90YZR”.

92

Regulation 66 (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

93

Subregulation 66(2)

Omit “subsection 90MZB(3)”, substitute “subsections 90XZB(3) and 90YZR(3)”.

94

Paragraph 66(5)(b)

Omit “90MJ(1)(b)”, substitute “90XJ(1)(b) or 90YN(1)(b)”.

95

Subparagraph 66(5)(b)(ii)

Omit “90MJ(1)(b)(i)”, substitute “90XJ(1)(b)(i) or 90YN(1)(b)(i) (as the case may be)”.

96

Paragraph 66(5)(c)

Omit “90MT(1)(b)”, substitute “90XT(1)(b) or 90YY(1)(b)”.

97

Paragraph 66(5)(d)

Omit “90MT(1)(c)”, substitute “90XT(1)(c) or 90YY(1)(c)”.

98

Regulation 67 (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

99

Subregulation 67(2)

Omit “subsection 90MZB(3)”, substitute “subsections 90XZB(3) and 90YZR(3)”.

100

Paragraph 67(4)(b)

Omit “90MJ(1)(c)(i) or (ii)”, substitute “90XJ(1)(c)(i) or (ii) or 90YN(1)(c)(i) or (ii)”.

101

Paragraph 67(4)(b)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

102

Paragraph 67(4)(c)

Omit “90MJ(1)(c)(i)”, substitute “90XJ(1)(c)(i) or 90YN(1)(c)(i)”.

103

Paragraph 67(4)(c)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

104

Paragraph 67(4)(d)

Omit “90MJ(1)(c)(ii)”, substitute “90XJ(1)(c)(ii) or 90YN(1)(c)(ii)”.

105

Subparagraph 67(4)(d)(i)

Omit “90MI(b)”, substitute “90XI(1)(b) or 90YM(1)(b)”.

106

Paragraph 67(4)(e)

Omit “90MJ(1)(c)(iii)”, substitute “90XJ(1)(c)(iii) or 90YN(1)(c)(iii)”.

107

Paragraph 67(4)(e)

Omit “90MT(1)(b)”, substitute “90XT(1)(b) or 90YY(1)(b)”.

108

Regulation 68 (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

109

Subregulation 68(2)

Omit “subsection 90MZB(3)”, substitute “subsections 90XZB(3) and 90YZR(3)”.

110

Regulation 68A (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

111

Paragraph 68A(2)(b)

Omit “90MJ(1)(c)(i)”, substitute “90XJ(1)(c)(i) or 90YN(1)(c)(i)”.

112

Paragraph 68A(2)(b)

Omit “90MJ(1)(c)(ii)”, substitute “90XJ(1)(c)(ii) or 90YN(1)(c)(ii)”.

113

Paragraph 68A(2)(c)

Omit “90MI”, substitute “90XI or 90YM”.

114

Paragraph 68A(3)(a)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

115

Subregulation 68A(4)

Omit “subsection 90MZB(3)”, substitute “subsections 90XZB(3) and 90YZR(3)”.

116

Subregulation 68A(4)

Omit “90MZB”, substitute “90XZB or 90YZR”.

117

Subregulations 68B(1) and (2)

Omit “90MZB(3)”, substitute “90XZB(3) or 90YZR(3)”.

118

Regulation 69 (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

119

Subregulation 69(1)

Omit “90MZB”, substitute “90XZB or 90YZR”.

120

Regulation 70 (heading)

Omit “90MZB”, substitute “90XZB, s 90YZR”.

121

Subregulation 70(2)

Omit “subsection 90MZB(7)”, substitute “subsections 90XZB(7) and 90YZR(7)”.

122

Subparagraph 70(2)(c)(ii)

Omit “90MJ(1)(b)(i)”, substitute “90XJ(1)(b)(i) or 90YN(1)(b)(i) (as the case may be)”.

123

Subparagraph 70(2)(c)(iii)

Omit “90MT(1)(c)”, substitute “90XT(1)(c) or 90YY(1)(c) (as the case may be)”.

124

Paragraph 71(1)(ba)

Omit “90MJ(1)(c)(i) or (ii)”, substitute “90XJ(1)(c)(i) or (ii) or 90YN(1)(c)(i) or (ii)”.

125

Paragraph 71(1)(ba)

Omit “90MT(1)(a)”, substitute “90XT(1)(a) or 90YY(1)(a)”.

126

Schedule 1 (Form 5)

Omit “90MZA(2)”, substitute “90XZA(2) or 90YZQ(2)”.

127

Schedule 1 (Form 6)

Omit “90MZB(2)”, substitute “90XZB(2) or 90YZR(2)”.

128

Schedule 1 (Form 6)

Omit “Part VIIIB” (wherever occurring), substitute “[Part VIIIB/Part VIIIC]”.

129

Part 2 of Schedule 1A (heading)

Repeal the heading, substitute:

Part 2—Method for subparagraphs 90XJ(1)(b)(i) and 90YN(1)(b)(i), and paragraphs 90XT(1)(c) and 90YY(1)(c), of the Act

130

Clause 3 of Schedule 1A (heading)

Repeal the heading, substitute:

3Method for subparagraphs 90XJ(1)(b)(i) and 90YN(1)(b)(i), and paragraphs 90XT(1)(c) and 90YY(1)(c), of the Act

131

Part 3 of Schedule 1A (heading)

Repeal the heading, substitute:

Part 3—Method for subparagraphs 90XJ(1)(b)(ii) and 90YN(1)(b)(ii), and paragraphs 90XT(1)(b) and 90YY(1)(b), of the Act

132

Clause 4 of Schedule 1A (heading)

Repeal the heading, substitute:

4Method for subparagraphs 90XJ(1)(b)(ii) and 90YN(1)(b)(ii), and paragraphs 90XT(1)(b) and 90YY(1)(b), of the Act

  1. 133

    Subclause 3(1) of Schedule 2 (definition of A)

Omit “90MZB”, substitute “90XZB or 90YZR”.

  1. 134

    Subclause 5(2) of Schedule 2 (definition of B)

Omit “90MZB”, substitute “90XZB or 90YZR”.

  1. 135

    Subclause 5(2) of Schedule 2 (definition of r)

Omit “90MZB”, substitute “90XZB or 90YZR”.

136

Subclauses 30(1) and (2) of Schedule 2

Omit “90MZB”, substitute “90XZB or 90YZR”.

  1. 137

    Subclause 34(2) of Schedule 2 (definition of r)

Omit “90MZB”, substitute “90XZB or 90YZR”.

  1. 138

    Subclause 36(2) of Schedule 2 (definition of r)

Omit “90MZB”, substitute “90XZB or 90YZR”.

  1. 139

    Subclause 2(1) of Schedule 4 (definition of r)

Omit “90MZB”, substitute “90XZB or 90YZR”.

Judges’ Pensions Regulations 1998

140

Part 3 (heading)

Omit “Part VIIIB”, substitute “Parts VIIIB and VIIIC”.

141

Subregulation 5(1)

Omit “Part VIIIB”, substitute “Parts VIIIB and VIIIC”.

Papua New Guinea (Staffing Assistance) (Superannuation) Regulations 1973

  1. 142

    Subregulation 90(1) (paragraph (b) of the definition of base amount)

Omit “90MT (4)”, substitute “90XT(4) or 90YY(5) (as the case may be)”.

  1. 143

    Subregulation 90(1) (definition of family law value)

    Repeal the definition, substitute:

    family law value means:

    1. (a)

      in relation to a superannuation interest within the meaning of Part VIIIB of the FL Act—the amount determined in accordance with the FLS Regulations that apply for the purposes of paragraph 90XT(2)(a) of the FL Act; or

    2. (b)

      in relation to a superannuation interest within the meaning of Part VIIIC of the FL Act—the amount determined in accordance with the FLS Regulations that apply for the purposes of paragraph 90YY(2)(a) of the FL Act.

    In applying the FLS Regulations, the relevant date is taken to be the date on which the operative time occurs.

    Note: This amount is determined by applying that instrument, whether or not an order has been made under subsection 90XT(1) or 90YY(1) (as the case may be) of the FL Act.

  2. 144

    Subregulation 90(1) (definition of member spouse)

Repeal the definition, substitute:

member spouse means a member spouse within the meaning of Part VIIIB or VIIIC of the FL Act.

  1. 145

    Subregulation 90(1) (definition of non‑member spouse)

Repeal the definition, substitute:

non‑member spouse means a non‑member spouse within the meaning of Part VIIIB or VIIIC of the FL Act.

  1. 146

    Subregulation 90(1) (definition of operative time)

Repeal the definition, substitute:

operative time means:

  1. (a)

    for a splitting agreement that is a superannuation agreement or a flag lifting agreement within the meaning of Part VIIIB of the FL Act or for a splitting order within the meaning of that Part—the time that is the operative time for the purposes of that Part in relation to a payment split under the agreement or order; or

  2. (b)

    for a splitting agreement that is a superannuation agreement or a flag lifting agreement within the meaning of Part VIIIC of the FL Act or for a splitting order within the meaning of that Part—the time that is the operative time for the purposes of that Part in relation to a payment split under the agreement or order.

  1. 147

    Subregulation 90(1) (definition of payment split)

Repeal the definition, substitute:

payment split means a payment split within the meaning of Part VIIIB or VIIIC of the FL Act.

  1. 148

    Subregulation 90(1) (paragraphs (a) and (b) of the definition of splitting agreement)

After “VIIIB”, insert “or VIIIC”.

  1. 149

    Subregulation 90(1) (definition of splitting order)

Repeal the definition, substitute:

splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the FL Act.

  1. 150

    Subregulation 90(1) (definition of splitting percentage)

Repeal the definition, substitute:

splitting percentage means:

  1. (a)

    for a splitting agreement—the percentage specified in the agreement under subparagraph 90XJ(1)(c)(iii) or 90YN(1)(c)(iii) (as the case may be) of the FL Act; or

  2. (b)

    for a splitting order—the percentage specified in the order under subparagraph 90XT(1)(b)(i) or 90YY(1)(b)(i) (as the case may be) of the FL Act.

  1. 151

    Subregulation 90(1) (definition of superannuation interest)

Repeal the definition, substitute:

superannuation interest means a superannuation interest within the meaning of Part VIIIB or VIIIC of the FL Act.

152

Subregulation 90(2)

Repeal the subregulation.

153

Paragraph 91(1)(a)

Omit “additional interest”, substitute “original interest”.

154

In the appropriate position

Insert:

Part XII—Application, saving and transitional provisions

127Application of amendments made by the Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021

The amendments of these regulations made by Schedule 1 to the Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021 apply to a splitting agreement, or splitting order, if the operative time in relation to a payment split under the agreement or order is after the commencement of that instrument.

Retirement Savings Accounts Regulations 1997

  1. 155

    Subregulation 1.03(1) (definition of base amount payment split)

After “VIIIB”, insert “or VIIIC”.

  1. 156

    Subregulation 1.03(1) (definition of flag lifting agreement)

Repeal the definition, substitute:

flag lifting agreement means a flag lifting agreement within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 157

    Subregulation 1.03(1) (definition of member spouse)

Repeal the definition, substitute:

member spouse, in relation to an RSA interest that is subject to a payment split, means the person who is the member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975 in relation to the interest.

  1. 158

    Subregulation 1.03(1) (definition of non‑member spouse)

Repeal the definition, substitute:

non‑member spouse, in relation to an RSA interest that is subject to a payment split, means the person who is the non‑member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975 in relation to the interest.

  1. 159

    Subregulation 1.03(1) (definition of operative time)

Repeal the definition, substitute:

operative time, for a payment split, means the operative time for the purposes of Part VIIIB or VIIIC (as the case may be) of the Family Law Act 1975 for the payment split.

  1. 160

    Subregulation 1.03(1) (definition of payment split)

Repeal the definition, substitute:

payment split means a payment split within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 161

    Subregulation 1.03(1) (definition of splittable payment)

Repeal the definition, substitute:

splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 162

    Subregulation 1.03(1) (definition of splitting order)

Repeal the definition, substitute:

splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 163

    Subregulation 1.03(1) (definition of superannuation agreement)

Repeal the definition, substitute:

superannuation agreement means a superannuation agreement within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

164

Paragraph 4.20(2)(a)

Omit “90ML(4)”, substitute “90XL(4) or 90YP(4)”.

165

Paragraph 4.20(2)(b)

Omit “90MU(1)”, substitute “90XU(1) or 90YZ(1)”.

166

Subregulation 4.20(2) (note)

Repeal the note, substitute:

Note 1: Subsections 90XL(4) and 90YP(4) of the Family Law Act 1975 provide that while a payment flag is operating on a superannuation interest, the RSA provider must not make any splittable payment to any person in respect of the interest.

Note 2: Subsections 90XU(1) and 90YZ(1) of the Family Law Act 1975 provide that a court may make an order in relation to a superannuation interest directing the RSA provider not to make a splittable payment without the leave of the court.

167

Paragraph 4.40(b)

After “VIIIB”, insert “or VIIIC”.

168

Subregulation 4.41(1) (note)

After “VIIIB”, insert “or VIIIC”.

169

Paragraph 4A.01(a)

Omit “Part VIIIB”, substitute “Parts VIIIB and VIIIC”.

Small Superannuation Accounts Regulations 2018

  1. 170

    Section 5 (paragraphs (a) and (b) of the definition of splitting agreement)

After “VIIIB”, insert “or VIIIC”.

171

Section 5 (definition of splitting order)

Repeal the definition, substitute:

splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

Superannuation Contributions Tax (Assessment and Collection) Regulations 2019

172

Subsection 6(2)

After “VIIIB”, insert “or VIIIC”.

Superannuation Guarantee (Administration) Regulations 2018

173

Paragraphs 6(2)(b) and (f)

Omit “section 90MD”, substitute “Part VIIIB or VIIIC”.

Superannuation Industry (Supervision) Regulations 1994

  1. 174

    Subregulation 1.03(1) (definition of base amount payment split)

After “VIIIB”, insert “or VIIIC”.

  1. 175

    Subregulation 1.03(1) (definition of flag lifting agreement)

Repeal the definition, substitute:

flag lifting agreement means a flag lifting agreement within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 176

    Subregulation 1.03(1) (definition of member spouse)

Repeal the definition, substitute:

member spouse, in relation to a superannuation interest that is subject to a payment split, means the person who is the member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975 in relation to the interest.

  1. 177

    Subregulation 1.03(1) (definition of non‑member spouse)

Repeal the definition, substitute:

non‑member spouse, in relation to a superannuation interest that is subject to a payment split, means the person who is the non‑member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975 in relation to the interest.

  1. 178

    Subregulation 1.03(1) (definition of operative time)

Repeal the definition, substitute:

operative time, for a payment split, means the operative time for the purposes of Part VIIIB or VIIIC (as the case may be) of the Family Law Act 1975 for the payment split.

  1. 179

    Subregulation 1.03(1) (definition of payment split)

Repeal the definition, substitute:

payment split means a payment split within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 180

    Subregulation 1.03(1) (definition of percentage‑only interest)

Repeal the definition, substitute:

percentage‑only interest means percentage‑only interest within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 181

    Subregulation 1.03(1) (definition of splittable payment)

Repeal the definition, substitute:

splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 182

    Subregulation 1.03(1) (definition of splitting order)

Repeal the definition, substitute:

splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 183

    Subregulation 1.03(1) (definition of superannuation agreement)

Repeal the definition, substitute:

superannuation agreement means a superannuation agreement within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

  1. 184

    Subregulation 1.03(1) (subparagraph (c)(ii) of the definition of transferable benefits)

Omit “90MT(2)(b)”, substitute “90XT(2)(b) or 90YY(2)(b) (as the case may be)”.

185

Paragraphs 1.04(3)(b) and (3A)(a)

Omit “section 90MD”, substitute “Part VIIIB or VIIIC”.

186

Subparagraph 2.36C(1)(d)(ii)

Omit “90MJ(1)(b)(i)”, substitute “90XJ(1)(b)(i) or 90YN(b)(i) (as the case may be)”.

187

Subparagraph 2.36C(1)(d)(iii)

Omit “90MT(1)(c)”, substitute “90XT(1)(c) or 90YY(1)(c) (as the case may be)”.

188

Paragraph 6.17AA(a)

Omit “90ML(4)”, substitute “90XL(4) or 90YP(4)”.

189

Paragraph 6.17AA(b)

Omit “90MU(1)”, substitute “90XU(1) or 90YZ(1)”.

190

Regulation 6.17AA (note)

Repeal the note, substitute:

Note 1: Subsections 90XL(4) and 90YP(4) of the Family Law Act 1975 provide that while a payment flag is operating on a superannuation interest, the trustee must not make any splittable payment to any person in respect of the interest.

Note 2: Subsections 90XU(1) and 90YZ(1) of the Family Law Act 1975 provide that a court may make an order in relation to a superannuation interest directing the trustee not to make a splittable payment in respect of the interest without the leave of the court.

191

Paragraph 6.43(2)(b)

After “VIIIB”, insert “or VIIIC”.

192

Subregulation 6.44(1) (note)

After “VIIIB”, insert “or VIIIC”.

193

Paragraph 7A.01(a)

Omit “Part VIIIB”, substitute “Parts VIIIB and VIIIC”.

194

Subparagraph 7A.03B(3)(c)(i)

Omit “90MT(2)(b)”, substitute “90XT(2)(b) or 90YY(2)(b) (as the case may be)”.

195

Subparagraph 7A.11(2)(c)(ii)

Omit “90MT(2)(b)”, substitute “90XT(2)(b) or 90YY(2)(b) (as the case may be)”.

196

Subparagraph 7A.13(2)(c)(ii)

Omit “90MT(2)(b)”, substitute “90XT(2)(b) or 90YY(2)(b) (as the case may be)”.

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