
The superannuation splitting laws enable couples to split their superannuation in a family law property settlement on relationship breakdown.
The laws apply to:
The laws do not apply to de facto couples in Western Australia.
The laws apply to de facto couples as part of the new property settlement regime for de facto couples under the Family Law Act 1975 (the Family Law Act), which commenced in 2009. The new regime only applies to de facto couples whose relationship had a geographical connection with New South Wales, Victoria, Queensland, Tasmania, the Australian Capital Territory, the Northern Territory, Norfolk Island, Christmas Island, the Cocos (Keeling) Islands or, from 1 July 2010, South Australia.
Although the new regime only applies to de facto couples whose de facto relationship broke down on or after 1 March 2009 (or to South Australian couples where their relationship broke down before 1 July 2010), these couples may choose that the new regime, including its superannuation splitting laws, applies to them.
For further information about the property settlement regime under the Family Law Act for de facto couples, see New De Facto Property Regime.