Superannuation Industry (Supervision) Regulations 1994
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Hide history noteSubject to subregulations (2) and (3), a splittable contribution is:
(a) a contribution to a regulated superannuation fund on or after 1 January 2006; or
(b) an allocated surplus contribution amount that is allocated on or after 1 January 2006.
Each of the following, received for a member of a regulated superannuation fund, is not a splittable contribution :
(a) a roll-over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;
(b) an amount allotted under this Division;
(c) a superannuation lump sum that is paid from a foreign superannuation fund;
(d) a directed termination payment or an amount that would form part of the contributions segment of the superannuation interest.
A contribution by the Commonwealth, a State or a Territory to a public sector superannuation scheme in relation to a benefit that accrued in a financial year that commenced before 1 July 2005 is not a splittable contribution.
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