Family Law (Superannuation) (Provision of Information—Northern Territory Public Sector Schemes) Determination 2026

EXPLANATORY STATEMENT

FAMILY LAW (SUPERANNUATION) (PROVISION OF INFORMATION – NORTHERN TERRITORY PUBLIC SECTOR SCHEMES) DETERMINATION 2026

Issued by authority of the Attorney-General

in compliance with section 15J of the Legislation Act 2003

Purpose and operation of the Instrument

The Family Law (Superannuation) Regulations 2025 (the Regulations) give effect to the distribution of superannuation payments under Parts VIIIB and VIIIC of the Family Law Act 1975 (Family Law Act).

Pursuant to subsections 62(1) and 70(1) of the Regulations, the Minister has the power to approve, by legislative instrument, methods or factors to be used to determine the gross value of a superannuation interest. These methods and factors are included in the Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025 (Approval Instrument).

Subsection 116(2) of the Regulations provide that if the Minister has approved a method or factors under section 62 to be used to determine the gross value of a defined benefit superannuation interest, then the Minister may, by legislative instrument, determine that the trustee is not required to provide particular information about the interest as set out in the Regulations, and/or that they are instead required to provide other types of information. This ensures that upon application by a member or non-member spouse, the trustee must provide specific information that will enable the approved method or factors to be applied to determine the gross value of the relevant interest.

The Minister has approved a method for determining the gross value of an interest in the Northern Territory Government and Public Authorities’ Superannuation Scheme and the Northern Territory Supplementary Superannuation Scheme (the NT Schemes). The approved method for the NT Schemes is within Parts 1 and 2 of Schedule 9 to the Approval Instrument.

The purpose of the Family Law (Superannuation) (Provision of Information – Northern Territory Public Sector Schemes) Determination 2026 (the Determination) is to require the trustee for the NT Schemes to provide eligible applicants with specific information, that being the gross value of the interest at the relevant date calculated in accordance with the approved method.

Documents incorporated by reference

The Determination also incorporates territory legislation by reference. The legislation that is incorporated, and information on how to access it, is set out in the table below.  This information is current as at the making of this instrument.

Disallowance and sunsetting

In accordance with table item 3 in section 9 of the Legislation (Exemptions and Other Matters) Regulation 2015, the Determination is not subject to disallowance, as it is an instrument (other than a regulation) relating to superannuation.

The Determination provides for information which the trustee must provide to members and non‑member spouses to assist with valuing an interest in an NT Scheme for family law purposes. Superannuation trustees are responsible for proposing the valuation methodologies for inclusion in the Approval Instrument. They are also best placed to propose, in consultation with the department and Australian Government Actuary (AGA) the specific information that a family law party will need for the purpose of calculating the value of the interest using the approved method or factors. This is because trustees understand the particular design, features and membership characteristics of their own superannuation plans. The Minister is responsible for approving the information that is to be provided, in the form of an information determination.

Permitting the Parliament to disallow the Determination could interfere with the timely sharing of information that is necessary to support accurate and reasonable valuations of superannuation interests for achieving just and equitable family law property divisions. This Determination is tailored to specific superannuation plans (the NT Schemes) and it would be inappropriate to permit Parliament to disallow the instrument.

In accordance with table item 6 in section 11 of the Legislation (Exemptions and Other Matters) Regulation 2015, the Determination is not subject to sunsetting, as it is an instrument (other than a regulation) relating to superannuation.

The sunsetting process ensures that instruments are kept up to date and only remain in force while they are fit for purpose. Superannuation trustees are best placed to advise on the specific information that should be provided to family law parties for the purposes of valuing a superannuation interest in their plan, and to advise when those information requirements need to change. For example, a trustee will consider information requirements when they are proposing a change to their valuation methodology. This means that information determinations are updated from time to time as required and are otherwise of an enduring nature. Allowing for the Determination to sunset could interfere with the timely sharing of information that is necessary to support accurate and reasonable valuations of superannuation interests for achieving just and equitable family law property divisions.

Consultation

In accordance with section 17 of the Legislation Act 2003, the Attorney-General’s Department (Department) consulted with the Northern Territory Superannuation Office (NTSO) as the trustee for the NT Schemes, and with the AGA regarding the Determination.

The NTSO proposed a method to the Department for approval by the Minister, and the Department consulted with the AGA and sought its advice as to whether the proposed method was appropriate. The Department recommended the Minister approve the method on the basis of advice received from the AGA. This method is approved and provided in Parts 1 and 2 of Schedule 9 to the Approval Instrument

In consultation between the Department, the NTSO, and the AGA, the information requirements were agreed on the basis they would enable family law parties to obtain relevant information about interests in the NT Schemes. These information requirements are set out in the Determination.

The Department did not consult with members of the NT Schemes. As the Determination is intended to enable family law parties to obtain relevant information about interests held in the NT Schemes, and as that information is based on complex and technical actuarial considerations that would not be understood by individuals without actuarial expertise, it would not have been appropriate to consult with those members likely to be affected by the Determination.

Details of the instrument

The Determination is a legislative instrument for the purposes of the Legislation Act. Details of the instrument are set out in Attachment A.

Attachment A

Details of the Family Law (Superannuation) (Provision of Information—Northern Territory Public Sector Schemes) Determination 2026

Section 1 – Name

This section provides that the title of the instrument is the Family Law (Superannuation) (Provision of Information – Northern Territory Public Sector Schemes) Determination 2026.

Section 2 – Commencement

This section provides that the instrument commences the day after the instrument is registered.

Section 3 – Authority

This section provides that the instrument is made under subsection 116(2) of the Family Law (Superannuation) Regulations 2025.

Section 4 – Definitions

This section provides the following definitions:

appropriate date has the same meaning as in section 101 of the Family Law (Superannuation) Regulations 2025. That section defines appropriate date as, for information that a trustee must provide to an applicant, either the date the trustee receives an application for the information or an earlier date identified in the application.

Methods and Factors Approval means the Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025.

Northern Territory Government and Public Authorities’ Superannuation Scheme means the scheme established by Part 3 of the Superannuation Act 1986 (NT).

Northern Territory Supplementary Superannuation Scheme means the scheme established by an instrument made by the Treasurer of the Northern Territory on 4 January 1989.

Section 5 – Application of instrument

This section provides that the instrument applies in relation to a superannuation interest in the Northern Territory Government and Public Authorities’ Superannuation Scheme or the Northern Territory Supplementary Superannuation Scheme for which the Minister has approved a method or factors under Part 1 or 2 of Schedule 9 to the Methods and Factors Approval.

Part 1 of Schedule 9 to the Methods and Factors Approval sets out the method approved by the Minister for interests in the Northern Territory Government and Public Authorities’ Superannuation Scheme.

Part 2 of Schedule 9 to the Methods and Factors Approval sets out the method approved by the Minister for interests in the Northern Territory Supplementary Superannuation Scheme.

Section 6 – Information to be provided by trustee

This section sets out the information that must be provided by the trustee in response to an application about a relevant interest.

It provides that pursuant to paragraph 116(2)(b) of the Family Law (Superannuation) Regulations 2025, the trustee must provide the gross value of the interest at the appropriate date. The gross value provided by the trustee must be worked out in accordance with Part 1 (for interests in the Northern Territory Government and Public Authorities’ Superannuation Scheme) or Part 2 (for interests in the Northern Territory Supplementary Superannuation Scheme) of Schedule 9 to the Methods and Factors Approval.