Superannuation Industry (Supervision) Regulations 1994

PART 6 - PAYMENT STANDARDS  

Division 6.7 - Spouse contributions-splitting amounts  

REGULATION 6.42A   TRANSITIONAL ARRANGEMENTS FOR SPLITTABLE CONTRIBUTIONS  

6.42A(1)    
Subject to subregulation (2), if a regulated superannuation fund (the receiving fund) receives before 1 July 2006 an amount rolled over or transferred by another regulated superannuation fund (the transferring fund), and that amount includes an amount that was a splittable contribution in the transferring fund, the amount that was a splittable contribution is taken to be a splittable contribution in the receiving fund.

6.42A(2)    
Subregulation (1) does not apply where:

(a) the transferring fund is a self managed superannuation fund; or

(b) the amount is rolled over or transferred pursuant to regulation 6.45 ; or

(c) the trustee of a transferring fund has given effect to an application under subregulation 6.44(1 ) from the member in respect of whom the rollover or transfer was received.